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Official guidance
Hydrocarbon Oils Strategy

HCOS2000 · Registered Dealers in Controlled Oils (RDCO)

  • HCOS2025 · The RDCO Scheme: background
  • HCOS2050 · Visits to RDCOs: general
  • HCOS2075 · Approach to visits
  • HCOS2100 · Assurance process
  • HCOS2125 · Health and safety
  • HCOS2150 · Records
  • HCOS2175 · Types of visit
  • HCOS2200 · Pre-approval visits
  • HCOS2225 · Preparation
  • HCOS2250 · Basic checks
  • HCOS2275 · Business case
  • HCOS2300 · Routine assurance visits: visit objectives
  • HCOS2325 · Preparation
  • HCOS2350 · Basic checks
  • HCOS2375 · Examining records
  • HCOS2400 · Registered Dealers in Controlled Oils (RDCOs): referral procedures and transaction verification
  • HCOS2425 · RDCO visits requiring specified action
  • HCOS2450 · Visit reports
  • HCOS2475 · Dealing with non-compliance: general
  • HCOS2500 · Civil penalties
  • HCOS2525 · Failure to render returns and / or pay the duty on supplies of red diesel for use in private pleasure craft
  • HCOS2550 · Penalty letter for failure to render RDCO returns and / or pay the duty on supplies of red diesel for use in private pleasure craft
  • HCOS2575 · Applying multiple penalties
  • HCOS2600 · The role of the issuing officer
  • HCOS2625 · Incomplete/inaccurate returns
  • HCOS2650 · Duty of care failings
  • HCOS2675 · Duty of care: interviewing the trader
  • HCOS2700 · Duty of care: testing traders' controls
  • HCOS2725 · Conditions of approval
  • HCOS2750 · Withdrawal of approval
  • HCOS2775 · Assessments
  • HCOS2800 · RDCO law, contraventions and penalties: what must I look for when interpreting the law?
  • HCOS2825 · RDCO law
  • HCOS2850 · Contraventions attracting penalties
  • HCOS2875 · Oil distributor's sales records - extraction of information
  • HCOS2900 · Flowcharts - verification of transactions between RDCOs
  1. Registered Dealers in Controlled Oils (RDCO): contents
  2. Registered Dealers in Controlled Oils (RDCO): visits to RDCOs: general

HCOS2050 | Registered Dealers in Controlled Oils (RDCO): visits to RDCOs: general

From HM Revenue & Customs · Hydrocarbon Oils Strategy

The tests and questions listed in this section are neither prescriptive nor exhaustive. In dealings with a trader, you need to be flexible in your approach to establishing the credibility and compliance of traders and identifying risks.

Rebated oil is normally distributed from the large oil companies who produce it at their refineries to the end users. This is usually via their subsidiary distribution companies, authorised distributors (allowed to use the ‘majors’ signage) and smaller independent suppliers. Rebated oil may also be imported via an import warehouse. Many rebated fuel suppliers will also deal in fully duty paid diesel for use as road fuel.

The RDCO population includes bulk distributors (including dry brokers), retailers (eg forecourts and marinas), plant hire companies, i.e. those who supply rebated fuel separately to the plant and machinery, not within the equipment.

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