Business tax – form

Fuel Duty: registered dealers in controlled oil - application form for approval (HO4)

Use the online form HO4 to apply to be approved as a registered dealer in controlled oil.



You can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print and post it to HM Revenue and Customs

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Information you’ll need to support your online application

Please ensure you also submit a business plan to support your application. When you submit the online form you will be given a unique reference number – please make sure you include this with the business plan. Further information can be found in Excise Notice 192: registered dealers in controlled oil.

You can submit the business plan by post to:

HM Revenue and Customs
BP4002 Benton Park View
NE98 1ZZ

or by email:

Before you start using the postal form

If you are using an older browser, eg Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so we suggest you gather all your information together before you begin to fill it in.

Registered dealers in controlled oil: application to submit annual returns (HO4 Supplement)
Use form HO4 Supplement to apply to submit annual returns as a registered dealer in controlled oil.

Registered dealers in controlled oil - partnership details (HO6)
Use form HO6 to give partner details when registering as a partnership.

Excise Notice 192: registered dealers in controlled oil. Guidance about the Registered Dealers in Controlled Oil (RDCO) scheme