Rebated Oils Returns - Help & Information

The CSV File Format


Using the Service
Status of Returns
 Error Messages
Exiting
 If Things go Wrong
Contacting Us


This document describes the file format required for the submission of Rebated oils returns electronically via the HMRC Internet site. Please note this is not intended as a guide for completion of a return, for details of completion please see the notes provided with your return. At present HMRC will only accept files in text 'CSV' format, created using a text editor like notepad or wordpad, and contain no formatting characters such as those added by word processors.

General Rules


Try to keep file names as meaningful as possible, and archive them on your computer in case you need to refer back to them later. Using spaces or special characters in file names can cause problems when uploading, so stick to letters and numbers wherever possible.

All fields are mandatory but some can be null (see below). If no value is to be entered in a given field then its position must be marked with a comma and not just omitted completely. If a field is omitted completely then the number of fields received will be incorrect and the return will be rejected as being in an incorrect format.

In line type 4 the quantity fields are mandatory so if supplies of a specific type were not made then a zero MUST be entered. If this is the case then the adjacent 'use code' should be set to null. Similarly if a quantity field is NOT zero then the adjacent use code must be completed together with fields 1 to 4.

Sections 3 and 4 involve repeating 'lines' of information, any number of lines may be entered but at LEAST ONE must be completed (see sample 'nil' return below for examples where lines 3 & 4 are 'null'). It is important to note that NO PLAIN COMMAS ARE TO BE ENTERED IN ANY DATA WITHIN THE FIELDS, numeric or text. If this is done then the field will be effectively prematurely terminated and the rest of the data will be read as a new field thus making the format invalid and causing rejection.

If a comma is required for example within a traders name then it must be enclosed within quotes. Each 'line' (and for these purposes the header information counts as one line) must be submitted on a separate line within the file. This is essential to avoid characters such as 'L1' in other fields causing the line to be prematurely terminated. Note also that the line should NOT be terminated by a comma itself, unless the comma is used to indicate that the final field in the line has no value (see above).
NUMERIC VALUES:
These must be entered as digits only, no formatting commas, decimal points or commas (see also comments above)
VAT REGISTRATION NUMBER:
Must be entered as a pure numeric value as defined above i.e. containing no spaces or points
POSTCODE:
Full postcode must be entered in upper case and contain a single, central space.
See the examples at the end of this page.

File Format:

Note: All fields mandatory unless specified otherwise

Header

Field name

Format

Notes
Line indicator Text Always set to "HDR"
RDCO Approval No Numeric only, 8 digits  
Period (mm) Numeric only, 2 digits Enter month number, "01" to "12"
Period (yy) Numeric only, 2 digits Enter year number, e.g. "03"
Return type "R", "T" or "P" Enter "R" if return replaces one sent earlier or "T" for a test return or "P" for period return. Please note that a test return (type T) does not fully upload to our systems and does not fulfil your legal obligation to submit a return.
Source "E" Always enter "E" (represents "Electronic")

Sections 1 & 2

Field name

Format

Notes
Section 1
Line indicator Mixed Always set to L1
Quantity Numeric Gas oil
No of customers Numeric Gas oil
Quantity Numeric Kerosene
No of customers Numeric Kerosene
Section 2
Line indicator Mixed Always set to L2
Quantity Numeric Gas oil (litres)
No of supplies Numeric Gas oil
Quantity Numeric Kerosene (litres)
No of supplies Numeric Kerosene

Section 3

Enter any number of lines as required. (but at least 1)

Field name

Format

Notes
Line indicator Mixed Always set to L3
RDCO Approval No Numeric only, 8 digits Optional, enter only if total supplies not zero
Supplies (Gas oil) Numeric only litres
Supplies (Kerosene) Numeric only litres

Section 4

Enter any number of lines as required. (but at least 1)

Field name

Format

Notes
Line indicator Mixed Always set to L4
VAT number Numeric only, 9 digits Optional, enter only if total supplies not zero. If trader not VAT registered, enter 9 zeros
Customer trading name Mixed text Optional, enter only if total supplies not zero, max 30 characters
Delivery postcode Mixed text Optional, enter only if total supplies not zero, maximum 8 characters, see general rules above.
Supply indicator Single character Optional, enter only if total supplies not zero, C, D or M only
Supplies (Gas oil) Numeric only, see general rules above. litres
Use code (Gas oil) Numeric only Optional single digit, enter value if preceding field not zero, see general rules above.
Supplies (Kerosene) Numeric only, see general rules above. litres
Use code (Kerosene) Numeric only Optional single digit, enter value if preceding field not zero, see general rules above.

Trailer

Field name

Format

Notes
End of return indicator text Always set to "EOR"

Examples

2 examples are included below for demonstration purposes ONLY.

A 'Nil' return

HDR,12345678,11,02,P,E
L1,0,0,0,0
L2,0,0,0,0
L3,,0,0
L4,,,,,0,,0,,
EOR

A sample return

Note that in the final "L4" record, the last field (use) is null, and so the line is terminated with a comma to signify its position. 

HDR,12345678,11,02,P,E
L1,123,456,789,321
L2,654,987,123,456
L3,87654321,2435435,54222
L3,42356432,234234,5322
L4,123456789,A TRADER,WW1 1WW,C,0,,432,8
L4,987654321,TRADER 2,RR2 2RR,D,321,2,0,,
EOR