Submit your return as a registered dealer in controlled oils (HO5)

Find out how to submit your returns as a registered dealer in controlled oils (RDCO).

As a registered dealer of controlled oils you must submit accurate returns on a monthly basis — unless you have applied and been approved to submit annual returns.

Check the section ‘submitting annual returns’ for more information.

Who can submit returns

You can submit monthly returns if you’re a:

  • business owner
  • partner
  • director
  • company secretary
  • duly authorised person

What you’ll need

You’ll need the:

  • registered dealers in controlled oil (RDCO) approval number
  • start and end dates of the return period
  • details of any supplies made to other approved registered dealers in controlled oils and all other bulk supplies
  • details of supplies not exceeding 3,500 litres individually or 10,000 litres in total in a year ― for domestic supplies only
  • details supplies above 3,500 litres individually or 10,000 litres in total in a year

You’ll need to tell us about:

  • supplies made with pump or similar dispenser ― this includes forecourts, marinas and fuel card supplies
  • domestic supplies below de minimis

For each, you’ll need to tell us total quantities of:

  • partially rebated ― kerosene other than for heating, gas oil, biodiesel, hydrotreated vegetable oil (HVO)
  • fully rebated ― kerosene and paraffin

You’ll need to tell us the numbers of customers supplied in each case.

Confirm if you have:

  • supplied to other approved registered dealers in controlled oil (RDCO)
  • made any other supplies ― bulk, domestic above de minimis

There are penalties for failure to submit returns on time and for making false or incorrect declarations.

We may revoke your approval if you fail meet your obligations or fail to submit HO5 returns on time.

Submitting by CSV

The online return will no longer have the tables (Boxes 1 to 4) shown on the paper return.

Instead, it’ll ask you a series of questions with check boxes. You’ll need to enter any ‘Box 4’ supplies (all other supplies — bulk, domestic, above de minimis) on a customer by customer basis.

This means that if you have a large number of ‘Box 4’ customers, it might be easier for you to submit your return as an electronic CSV file.

Submitting annual returns

You can only submit annual return if you’re approved to do so. If you do not have approval, you’ll need to apply for this using form HO4.

Submit your return

You’ll need to submit your return within 21 days from the end of the accounting period it relates to.

Start now

More information

You should contact us if you cannot complete the form online or you have any further questions about how the scheme works.

You can check ‘Registered dealers in controlled oil (Excise Notice 192)’ for more information on sending returns.

Updates to this page

Published 3 April 2023

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