HM Revenue & Customs (HMRC) has issued a comprehensive update to the Oils Technical Manual, refreshing the primary regulatory framework used to govern the taxation and control of hydrocarbon oils across the United Kingdom.
The update, published on 18 September 2026, serves as the central guidance for both HMRC staff and businesses involved in the production, distribution, and commercial use of fuels. It outlines the legal requirements under the Hydrocarbon Oil Duties Act 1979 and details the “assurance” role the department plays in monitoring the industry and preventing the illegal use of rebated fuels.
The manual is a critical resource for fuel distributors, commercial hauliers, and agricultural businesses. It covers essential procedures including authorisations for warehousing, the handling of imports, and the specific application of designated fuel markers.
The Role of the Mineral Oils Relief Centre
A key component of the updated guidance involves the operations of the Mineral Oils Relief Centre (MORC). This specialised unit is responsible for managing the administrative side of fuel duty, including the processing of applications for approvals and the handling of repayments.
The 18 September update ensures that businesses have the most current information on how to interact with the MORC, particularly regarding compliance with fuel marking regulations. This follows earlier 2026 amendments made in April to the Hydrocarbon Oil (Designated Markers) Regulations 1996, which adjusted the technical requirements for identifying rebated fuels like “red diesel.”
Wider Regulatory Context in 2026
This technical refresh is part of a broader HMRC transformation roadmap scheduled throughout 2026. While the technical manual focuses on the heavy industry and distribution side of fuel duty, it follows closely behind other transport-related fiscal changes.
On 1 September 2026, the government also implemented the latest quarterly adjustments to advisory fuel rates. These rates are used by company car drivers to claim back fuel costs for business travel or to repay the cost of fuel used for private travel.
For businesses dealing with hydrocarbon oils, the manual provides the procedural clarity needed to navigate warehouse operations and duty-point calculations. Failure to adhere to the standards set out in the technical manual can lead to significant penalties or the seizure of fuel if markers and duty payments do not meet the specified legal criteria.
The full updated manual is available via the official HMRC internal manuals platform for public and professional reference.
