2.4 What are my obligations?
If you produce 2,500 litres or more biofuels a year, or use 2,500 litres or more of biofuels as motor fuel on which duty has not been paid, you will need to contact us so that we can make arrangements for you to account for the excise duty due on any products set aside, or delivered for use, as a motor fuel.
You will need to do the following:
No. Action
1. ‘Make entry’ of your premises (in other words, register with HMRC as a producer and/or user of biofuels).
2. Keep records relating to the production and trade in biofuels.
3. Issue detailed delivery notes for each supply of biofuels.
4. Complete and send returns to HMRC showing the excise duty due for the return period (for example, 1 June to 30 June).
5. Pay the excise duty due (see paragraph 4.4).