Some of these arrangements allow for the scheme obligations obtaining information, carrying out checks on end-user members, and so on to be undertaken by the supplying RDCO even though the buying group or machinery ring is acting as a principal in the transaction and should be registered and be responsible for the scheme obligations. We may, however, ask you to review your procedures. This notice aims to help you understand: If we accept your application, we will issue a certificate of approval. In addition we will only grant approval for premises which we consider suitable to receive and store rebated fuels. The poster should bare the following information: If you disagree with the decision, you may either accept the review offer or appeal to the independent tribunal.

See Sections 3 and 4 Supplies Distributors must take reasonable steps to make sure that their customer is properly entitled to receive the oil that is being supplied. If your circumstances change and you no longer qualify for exclusion you should apply to us to be approved as an RDCO. These rules apply equally to secondary distributors, which may include those whose main business activity is not necessarily that of oil distribution, such as plant-hirers. The reasons for refusal are set out in a letter to the applicant. There are 2 main delivery systems employed when delivering fuel from a tanker – dry line and wet line.

If you supply controlled oil to private pleasure craft, payment returns should be submitted manually. However, we will take all circumstances into account in determining the appropriate response to non-compliance and have the power to take action against you as explained in paragraph 8. You should read this notice if you plaan handling, selling or dealing, or are intending to handle, sell, or deal in, controlled oils.

This publication is licensed under the terms of the Open Government Licence v3. However, to assist farmers to determine whether such transactions are indeed of an occasional, non-primary business nature and, therefore, outside the scheme, we have come up with tdco following guidelines.


Supplies made to domestic end-users for supplies not exceeding 3, litres individually or 10, litres over a month period.

If you do this you will not be excluded from the scheme and will need to seek approval as explained in Section 4. These circumstances, which have been identified by the industry, are detailed below. Any party refusing to provide this information will affect any previous arrangement entered into with the result that HMRC will insist that the guidance regarding approval in the previous paragraphs will have to be followed.

See Excise Notice We suggest that buying groups discuss with their suppliers the nature of the transactions to make busihess that both parties are in agreement on who the end-user is.

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This could also result in an assessment being raised to recover the duty due. To help us improve GOV. If your system has already been set up to complete boxes 3 and 4, you may do so providing you are consistent when completing subsequent returns.

RDCO Board Audio Clips – Check Back for Updates | Wayne Carson

If HMRC considers that you have failed in that obligation, they can take enforcement action against you, ranging from a variation of the conditions of your approval to a warning letter and, in more serious cases, withdrawal of your approval, civil penalties and even prosecution. In the case of fuel card operated sites – the fuel card operator is responsible for issuing the fuel cards only to persons with a legitimate need and is responsible for undertaking or making arrangements to make sure the necessary checks are carried out.

However, if the hire includes the services of a driver or operator of the vehicle or machinery who will be in attendance for the duration of its use, the hire firm will not busibess to obtain approval.


You must make an application for approval using form HO4 supplement. You can do this by phoning our dedicated 24 hour HMRC fraud hotline.

Excise Notice 192: Registered Dealers in Controlled Oil

Yes, either at your request, because you cease dealing in or selling controlled oil, or because we think it necessary, see Section 8 for further details. Registered Dealer in Controlled Oil: See Excise Notice a: Forecourt, distributor yard or other supplies made via pump or similar dispenser not exceeding litres.

This will be established by reference to your compliance with Section 5. Every time delivery is made. For example, if you want your annual return to start in March, then your application needs to be with us by 15 February in order for us to process it in time.

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There are several ways in which you may supply oil. Your application will plam put on hold until this information is received and checked to our satisfaction. You may also wish to record details of the call. A buying group or machinery ring that deals as a principal in controlled oil is required to register for the scheme. Exclusion of these buxiness from the scheme is specifically provided for in the legislation.

If a farmer needs to be approved as a RDCOwe would not require them to carry out any accounting arrangements or to record the return of any oil contained in running tanks.

If warning letters have also failed to resolve the non-compliance, we may proceed to civil penalties and, ultimately, withdrawal of approval. Revenue accounts and records 8. You should bisiness it to the MORC at the address below, without delay.