Originally Posted by jwalker
A while ago they were saying that a receipt needs to be available to prove that duty has been paid on the fuel in the boat tank, has this changed?
Revenue and Customs Brief 49/08 issued in October 2008 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, but doing so will facilitate any checks made by us and make that a quicker and easier process for all parties."
I am not really sure what further checks they could make if you had no records.