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

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


Apply for approval online (sign in using Government Gateway)

Apply for approval by post


You can either:

  • use the online form service
  • fill in the form on-screen, print and post it to HMRC

To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

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

Email HMRC to ask for this form in Welsh (Cymraeg).

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 – 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:

BP4002 Benton Park View
NE98 1ZZ

or by email:

Before you start using the postal form

If you are using an older browser, such as 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 cannot 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

Published 4 April 2014
Last updated 14 July 2016 + show all updates
  1. An online forms service is now available.
  2. First published.