IMEXPG101000 - Introduction: Scope of this book
Source: gov.uk (2025-11-25)


This manual will be archived on 15 December 2025. If there is content within this manual you use regularly, email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know.

The purpose of these guidelines is to set out the legal provisions and principles relating to the revenue control of off-shore import pipe-lines and on-shore export pipe-lines. Since the conditions and terms of approval of individual pipe-lines will be largely dependent upon the particular circumstances of the operation involved, these guidelines are phrased in general terms and procedural aspects are limited in their scope.These guidelines do not affect on-shore pipe-lines which are approved or may be approved, as an extension or part of an Excise duty - suspended warehouse or Customs approved wharf.Guidance on revenue interests in cross-country pipe-lines on-shore used to transport mineral (hydrocarbon) oil is given in HCOTEG ‘Oils – Technical’ HCOTEG110000 (https://www.gov.uk/hmrc-internal-manuals/oils-technical-manual/hcoteg110000)and in Notice 179 Part 9.

Any processing of personal data will be carried out under Article 6(e) of the General Data Protection Regulation (GDPR) HMRC Privacy Notice (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you&data=04%7C01%7Cpaul.hutton%40hmrc.gov.uk%7C13bc2aa208324644a81e08d94dd8edf7%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637626416355190728%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=fOjU3OVBhlTDAP46IrcRlUhob76q4aIsCHE%2BvlPbP9g%3D&reserved=0)Any processing of special category data will be carried out under the Article 9 of the GDPR and Schedule 1 of the Data Protection Act (DPA) 2018 HMRC appropriate Policy document (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-appropriate-policy-document%2Fhmrc-appropriate-policy-document&data=04%7C01%7Cpaul.hutton%40hmrc.gov.uk%7C13bc2aa208324644a81e08d94dd8edf7%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637626416355200724%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=geWAJE%2B4j9OpRnENyvbA5EGez20%2FsGeHqIHwA%2F6shuM%3D&reserved=0) Retention of personal data will be in line with the HMRC Records Management and Retention and Disposal Policy (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fhmrc-records-management-and-retention-and-disposal-policy%2Frecords-management-and-retention-and-disposal-policy&data=04%7C01%7Cpaul.hutton%40hmrc.gov.uk%7C13bc2aa208324644a81e08d94dd8edf7%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637626416355200724%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=EkoxXL%2B6BP77%2F0phahY3GInUDiY0Vc7LTKG9RVFtzvc%3D&reserved=0)Any sharing of personal data outside of HMRC will follow the:
- Data Sharing guidance (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fgovernment%2Fpublications%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you%2Fdata-protection-act-dpa-information-hm-revenue-and-customs-hold-about-you%23data-sharing&data=04%7C01%7Cpaul.hutton%40hmrc.gov.uk%7C13bc2aa208324644a81e08d94dd8edf7%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637626416355210721%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=5QAUHhaR%2FoHc9VZVKol4pkaWSOROgSQmen0KOqz%2Bh24%3D&reserved=0) within the HMRC Privacy Notice
- Contracts and data sharing guidance (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fico.org.uk%2Ffor-organisations%2Faccountability-framework%2Fcontracts-and-data-sharing%2F&data=04%7C01%7Cpaul.hutton%40hmrc.gov.uk%7C13bc2aa208324644a81e08d94dd8edf7%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637626416355210721%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=JvOg1nLR0S47Izr2BjULJxMfY%2BoZRxRc9SM5JOvO0lI%3D&reserved=0) published on the ICO website
- HMRC Information Disclosure Guide (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Fwww.gov.uk%2Fhmrc-internal-manuals%2Finformation-disclosure-guide&data=04%7C01%7Cpaul.hutton%40hmrc.gov.uk%7C13bc2aa208324644a81e08d94dd8edf7%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C637626416355220713%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=I1TSZRPNCFS1EimANy6kBjK087n4MEmDyKCizHShjF8%3D&reserved=0) available on Gov.UK