27-02-2014, 10:57 PM
You don't need to issue a transfer note if you're (not your) using it yourself. It is pointless red tape anyway to keep some pen pusher happy, but that only applies if you're a business. Sadly if you're a business then you have to pay tax on the shagging lot as you'll be producing more than the 2,500 litres personal use allowance. Simple rule of thumb is: If you're using it for personal use only, you can use 2,500 litres a year, as it is for personal use, you do not need to provide a transfer note. You can do just to satisfy the person you get the oil from but it is such a meaningless piece of paper, you could sign it Mickey Mouse.