HCOS2300 | Registered Dealers in Controlled Oils (RDCO): routine assurance visits: visit objectives
From HM Revenue & Customs · Hydrocarbon Oils Strategy
The purpose of these visits is to:
educate traders on their obligations under the scheme, including the specific duty accounting requirements if they supply red diesel to private pleasure craft
assure their compliance, and
gather information on end users where the risks of misuse are identified.