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HM Revenue and Customs Brief 03/09


HM Revenue and Customs -Tax Authorities

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Issued 09/02/2009

Mineral Oils: Tied Oils Scheme HO 34 returns (for information)

Purpose of this brief

Following a recent review of the Tied Oils scheme we wish to confirm the requirements for sending in HO34 returns, particularly with regard to Tax Warehouses.


Tied oils are oils which are delivered relieved of excise duty when they are put to an eligible use. Certain suppliers and distributors of these oils must be approved by HM Revenue & Customs (HMRC) before they can trade in such products. The conditions of such approvals may also require those dealing in tied oils to complete and send to HMRC returns (on form HO34) detailing the quantities of tied oils traded in a given accounting period.

Although not formally approved under the Tied Oils Scheme, Tax Warehouses trading in such products are obliged to complete and send in HO34 returns. However, the review revealed that some warehouse keepers who deal in tied oils have not been sending in the returns as required by Section 13.17 of our Public Notice 184A - Mineral (Hydrocarbon) Oil put to certain use: Excise Duty Relief  at

Future treatment/implementation

Warehouse keepers need do nothing further at this stage. We will be writing to relevant warehouse keepers to determine whether they supply tied oils and consequently need to complete and send in HO34 return forms. Arrangements can then be made to ensure Returns are sent out from a future date. For advice on completing the Return or any other queries, warehouse keepers should contact our National Advice Service on Tel 0845 010 9000.

About the Author

Crown Copyright 2009.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.

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Article Published/Sorted/Amended on Scopulus 2009-02-10 11:31:27 in Tax Articles

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