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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): health and safety

HCOS2125 | Registered Dealers in Controlled Oils (RDCO): health and safety

From HM Revenue & Customs · Hydrocarbon Oils Strategy

Before undertaking visits you should make sure that you are familiar with the Department’s health and safety policy and the roles and responsibilities of managers and staff in protecting their health and safety at work. Appropriate training should be undertaken. Details of available courses can be found on the Online Learning system.

Staff should familiarise themselves with the guidance in HCOTEG11000 - Introduction and overview of oils activity: Health and Safety.

A local risk assessment, identifying potential hazards involved in Oils Strategy assurance work and measures to eliminate or reduce risk should be in place.

Oil can be dangerous. It is flammable and carcinogenic. You should not regularly come into direct contact with oil during an assurance visit. If you need to test oil or take samples you should seek assistance from the Road Fuel Testing Units (RFTU) - now renamed Mobile Enforcement Team (MET) who have staff who are trained to do this safely. However, you will be expected to inspect the premises of RDCOs and tied oil traders and you may on occasion come into contact with oil.

Traders have a responsibility towards HMRC staff on their premises. You should ask about and follow their H&S procedures. Traders will usually provide any necessary protective equipment, however it is recommended that you obtain the following items of Personal Protective Equipment (PPE) and take them with you on visits in case you need them:

  • rubber-soled, oil resistant boots

  • high visibility, oil proof jacket

  • a hard hat

  • rubber gloves.

Make sure you wash your hands if you come into contact with oil.

Please refer to the HS series of guidance for more information on H&S and risk assessment. You may also find the H&S guidance in the FIS Handbook (Oils and H&S sections) useful.

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