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.


Apply for approval using the online form

Apply for approval using the postal form


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 (HMRC)

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 – 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

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