HMRC internal manual

Hydrocarbon Oils Strategy

HCOS1050 - Introduction: background

This section is intended to provide background information and guidance for managers and staff in Customer Compliance and Large Business, on the law, policy and assurance techniques concerning the following three fundamental aspects of the UK Oils Strategy:

  • the Tied Oils scheme
  • the Registered Dealers in Controlled Oil (RDCO) scheme
  • post detection audit and assessment

It also provides guidance on the treatment of fuel used in private pleasure craft and in private pleasure-flying. Although this does not fall under the UK Oils strategy, RDCOs do have a number of responsibilities under the schemes.