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Contents

Official guidance
Oils Technical Manual

HCOTEG10750 · Introduction and overview of oils activity: roles and responsibilities

  • HCOTEG10770 · Fuel duties policy team
  • HCOTEG10780 · HMRC Legal Group
  • HCOTEG10790 · Risk and Intelligence Service (RIS)
  • HCOTEG10800 · Large Business (LB)
  • HCOTEG10810 · Individuals and Small Business Compliance (ISBC)
  • HCOTEG10820 · Mineral Oils Relief Centre (MORC) Approvals and Repayments
  • HCOTEG10830 · The Oils Unit of Expertise (UoE)
  • HCOTEG10850 · Fraud Investigation Service (FIS) - Mobile Enforcement Team (MET)
  • HCOTEG10860 · Fraud Investigation Service (FIS)
  • HCOTEG10880 · Helpline
  • HCOTEG10890 · Audit Specialists (AS)
  • HCOTEG10900 · National Registration Unit (NRU)
  • HCOTEG10910 · National Verification Centre (NVC)
  • HCOTEG10920 · Border Force National Frontier Approvals Unit (NFAU)
  • HCOTEG10930 · Central Deferment Office (CDO) Oils Team
  • HCOTEG10940 · Corporate Finance
  1. Introduction and overview of oils activity: roles and responsibilities: contents
  2. Introduction and overview of oils activity: roles and responsibilities: Mineral Oils Relief Centre (MORC) Approvals and Repayments

HCOTEG10820 | Introduction and overview of oils activity: roles and responsibilities: Mineral Oils Relief Centre (MORC) Approvals and Repayments

From HM Revenue & Customs · Oils Technical Manual

MORC - Oils Approval Team (OAT)

Responsibilities

Content shown with reduced fidelity

Processing applications & authorisations, amendments, cancellations and withdrawals for: Registered Dealers in Controlled Oils (RDCOs) Tied Oil Distributors and Users

Content shown with reduced fidelity

Providing advice and support (regarding authorisations) to: RDCO traders Tied oil traders RIS Oils Policy Team (HMRC Strategy and Policy) ISBC FIS Large Business

OAT email address: [email protected]

MORC – Repayments Team

Responsibilities:

  • Processing most mineral oil reliefs and repayment claims

  • Providing advice and support to claimants with claims in progress

MORC Repayments Team email address: [email protected]

MORC - Business Tax & Customs (BT&C)

Responsibilities

  • Handling all other oils registrations and entry of premises (excluding oils warehouse approvals)

BT&C email address: [email protected]

BT&C postal address:
HMRC
Excise Processing Teams
United Kingdom
BX9 1GL

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