Duty Drawback Question
 

If I arrive in the UK from Ireland with 80 litres in the tank and upload 120 litres in the UK (giving a total al of 200 litres leaving the UK) do I claim the drawback on the 120 litres purchased in the UK or the 200 litres exported from the UK?

120Ltrs.

You can't claim back duty from HMRC that you didn't pay to HMRC!

You can of course get fueled duty free in Ireland for your flight to the UK (or claim it back from the Revenue Commissioners in Ireland).

That is what I had assumed but one of the boxes on the Form HO60 looks for the quantity of fuel in the tank before departure from the UK. This is in addition to the box which looks for the fuel uplifted. In my case I had a full tank (200 litres) when I departed the UK even though I only purchased 120 litres in the UK. The form seems to indicate that the fuel in the tank should equal the fuel uplifted less the fuel used on any internal UK flight less any other fuel losses. The only way this all works is if I also include the fuel uploaded in Ireland, otherwise the "fuel in the tank before departure from UK" box will show 120 litres and not the 200 litres which were actually in the tank. Anybody care to comment?

HMRC will require to see proof that you bought fuel in the U.K. Normally this is done by submitting a copy of the invoice supplied to you by the vendor of the fuel. When you produce this receipt they will see that the amount involved is 120 litres and pay you accordingly.