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Contents

Official guidance
Hydrocarbon Oils Strategy

HCOS3000 · Tied Oils

  • HCOS3025 · Tied Oils scheme: background
  • HCOS3050 · Visits to Tied Oil traders: general
  • HCOS3075 · Assurance process
  • HCOS3100 · Records
  • HCOS3125 · Sources of advice for officers
  • HCOS3150 · Law and regulations
  • HCOS3175 · What must I look for when interpreting the law?
  • HCOS3200 · Types of visit
  • HCOS3225 · Pre-approval visits
  • HCOS3250 · Routine assurance visits
  • HCOS3275 · Tied Oil credibility checks
  • HCOS3350 · Common errors and action
  • HCOS3425 · Tied Oil return errors
  • HCOS3525 · Waste Tied Oil: recording of transactions and procedures
  • HCOS3550 · Losses and gains: Q&A
  • HCOS3575 · Assessments for losses and unauthorised supplies: unexplained losses
  • HCOS3600 · Supplies to unauthorised traders
  • HCOS3625 · Imports and exports: general
  • HCOS3650 · Tied Oil systems and risk table
  1. Tied Oils: contents
  2. Tied Oils: visits to Tied Oil traders: general

HCOS3050 | Tied Oils: visits to Tied Oil traders: general

From HM Revenue & Customs · Hydrocarbon Oils Strategy

Assurance of tied oil traders should be carried out in accordance with established Systems Based Control guidelines. Before undertaking an assurance visit you should ensure that you have completed the Mineral Oil Reliefs (Tied Oil Scheme) guided learning unit.

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