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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): RDCO visits requiring specified action

HCOS2425 | Registered Dealers in Controlled Oils (RDCO): RDCO visits requiring specified action

From HM Revenue & Customs · Hydrocarbon Oils Strategy

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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