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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): business case

HCOS2275 | Registered Dealers in Controlled Oils (RDCO): business case

From HM Revenue & Customs · Hydrocarbon Oils Strategy

Officers should critically appraise the credibility of the business submitting the application so that only genuine suppliers are accepted into the scheme. This will include checking the credentials/experience of those fronting the business in relation to this sphere of the industry. Also if there is any evidence the business has established a customer base and/or has received advance orders for product.

The location of the premises should also be taken into account together with suitability for fuel tanker access. The availability of assets and facilities on the site including delivery vehicles and storage are other considerations. This does not of course apply to dry brokers but enquiries should be made to identify the intended point(s) of physical supply and checks made on their suitability.

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