Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Hydrocarbon Oils Strategy

HCOS1000 · Introduction

  • HCOS1050 · Background
  • HCOS1100 · Other sources of information
  • HCOS1150 · Oils fraud: general
  • HCOS1200 · UK Oils Strategy
  • HCOS1250 · Roles and responsibilities
  • HCOS1300 · Sources of rebated fuel: general
  • HCOS1350 · Suppliers and distributors
  • HCOS1400 · Fuel used for central heating
  • HCOS1410 · Industrial processes and applications
  • HCOS1450 · Fuel for excepted vehicles and machines
  • HCOS1500 · Engines
  • HCOS1550 · Auxiliary engines
  • HCOS1600 · Equipment and machinery
  • HCOS1650 · Petrol extenders and substitutes
  • HCOS1700 · Diesel extenders and substitutes
  • HCOS1750 · Fuel used in private pleasure craft and for private pleasure-flying
  1. Introduction: contents
  2. Introduction: background

HCOS1050 | Introduction: background

From HM Revenue & Customs · Hydrocarbon Oils Strategy

This section is intended to provide background information and guidance for managers and staff in Customer Compliance and Large Business, on the law, policy and assurance techniques concerning the following three fundamental aspects of the UK Oils Strategy:

  • the Tied Oils scheme

  • the Registered Dealers in Controlled Oil (RDCO) scheme

  • post detection audit and assessment

It also provides guidance on the treatment of fuel used in private pleasure craft and in private pleasure-flying. Although this does not fall under the UK Oils strategy, RDCOs do have a number of responsibilities under the schemes.

Next
PrivacyTerms