Skip to content
Solved
SearchBrowse
Sign in

Contents

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): pre-approval visits

HCOS2200 | Registered Dealers in Controlled Oils (RDCO): pre-approval visits

From HM Revenue & Customs · Hydrocarbon Oils Strategy

These visits will be referred by RIS. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Visits will be requested where RIS need to enhance the information they hold on the trader in order that an approval decision can be made by the Mineral Oil Reliefs Centre (MORC). Most of MORC’s fuel duty work is transferring to BT Ops, Glasgow, during 2018, so approval work may also have moved along with it.

PreviousNext
PrivacyTerms