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HM 39 A guide to recommended measurement practice for compliance with the requirements of HMRC Notice 179
- Published: November 2020
- REF/ISBN: 9781787252202
- Edition: 3rd
- Status: Current
In the UK, HM Revenue and Customs (HMRC) require sound guidelines for the measurement of mineral (hydrocarbon) oils out of duty suspended premises, and certain fuel substitutes when raising revenue accounts.
This publication deals not only with flow measurement, but includes level, weight, and temperature measurement. Temperature correction is an essential function in the measurement of oils since the adoption of standard temperature accounting (STA) as a basis for taxation of petroleum fuels by the European Union in 1993.
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