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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): dealing with non-compliance: general

HCOS2475 | Registered Dealers in Controlled Oils (RDCO): dealing with non-compliance: general

From HM Revenue & Customs · Hydrocarbon Oils Strategy

The RDCO scheme is a key part of the Oils Strategy. For it to be effective in reducing misuse of rebated oil it is essential that distributors are compliant with their obligations to carry out duty of care checks on their customers and submit complete and accurate monthly returns.

RDCOs should now be fully aware of what their obligations are and be complying with the scheme. Any failures to submit returns or payment, continued inaccurate returns, failure to exercise duty of care or reckless behaviour concerning supply of rebated fuels must be dealt with by fully recorded and escalating sanctions. The ultimate sanction is withdrawal of RDCO approval.

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

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