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United Kingdom·GOV.UK

Oils producers told to keep required records for 6 years

The producers page adds that records must be maintained and produced per Part 13 and kept and preserved for 6 years, with Excise Notice 206 as the further reference.

By Taxxa AI Oy · Published 18 September 2026

TaxAccounting & Reporting

Hydrocarbon-oils producers get two new sentences that change what the manual page obliges them to do with records. Records must now be maintained and produced in accordance with the requirements in Part 13 of the noticeGOV, and records required by the notice must be kept and preserved for 6 yearsGOVGOV, with Excise Notice 206: revenue traders' records given as the further reference. A reader comparing the two versions finds the 6-year sentence only in the revised pageGOV.

The rest of the page is unchanged in substance. A producer must still comply with the directions of Excise Notice 179 Part 13 for oil received for processing, oil used in operations as feedstock or fuel, and oil produced or delivered from those operations. Where the plant is covered by a warehouse approval, warehouse records and accounts directions apply instead. Where a producer uses non-warehoused storage or processing vessels or plant, this section's directions govern the extent and method of record-keeping.

The new wording sits inside a wider record-keeping framework that already demands production. Any person concerned with the supply or use of motor and heating fuel must produce all relevant books and documents to HMRC on demand, and each producer must keep the accounts, records and documents specified in the notice at the premises they relate to and produce them when required. Officers may require production of records relating to oil handled or dealt with at producers' premises and take extracts, alongside the parallel third-party production powers. What the revised page adds is the time dimension: keeping and preserving for 6 years, not merely producing on demand.

For producers, the practical effect is archival. Operation accounts, warehouse-substitute records for non-warehoused plant, and central-accounting-point material under HCOTEG132500 should be held to the 6-year mark in a form that can be produced. Excise Notice 206 sets the revenue-trader records detail behind that duty.

Legal basis: Excise Notice 179, Part 13 (with Excise Notice 206: revenue traders' records as further information on retention).

Retain operation accounts and related records for 6 years in producible form, per Part 13 of the notice and Excise Notice 206.

Sources

  1. Traders accounts, records and returns: Producers
  2. Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179)

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