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Article summary

HM Revenue and Customs (HMRC) has published updated guidance for those supplying or using fuel for vehicles. Subjects covered in this guidance include updates to reflect the end of the Brexit transition period for the type of fuel that can be legally used in different types of vehicles, relief that can be obtained for mineral oil put to certain uses, the UK Duty Stamps Scheme and the requirements and obligations for warehouse keepers of motor and heating fuels in the UK. While the Brexit transition/implementation period ended at 11pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may be issued post-IP completion day, so stakeholders are advised to monitor these pages for updates.