I would suggest the last thing you should do is keep a cruising log or fuel receipts (at least as far as HMRC is concerned) as the briefing says "You are not required to obtain or retain evidence that you have made a declaration and paid duty on fuel you purchased for propulsion. " If customs had wanted to be able to check what you declared they would have got the necessary primary legislation.
IMHO the last thing customs wants is to find someone doing anything wrong. Don't forget this was forced on them by the EU . Regards Paul [EMAIL PROTECTED] wrote: > > What it does mean, though, is that you must get AND KEEP your fuel receipts > on the boat to show that you have paid duty just in case you are stopped by > HMRC. If you declare 100% heating use and you are stopped while moving then > they might have grounds for further enquiries. But if you declare 90% heating > > use, so far as they are concerned, your 10% propulsion allowance might be > used > on that day for a single trip to a local boatyard for a pump-out, or > whatever. To confirm minimal mileage, it's possible HMRC may also ask to see > any > cruising logs you may keep. > > Full details can also be found in Customs Brief 49/08 which was issued on 23 > October and can be found (and downloaded) at > _http://www.hmrc.gov.uk/briefs/excise-duty/brief4908.htm_ > (http://www.hmrc.gov.uk/briefs/excise-duty/brief4908.htm) > > DaveD > > >
