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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Introduction: background

This section is intended to provide background information and guidance for managers and staff in Enforcement & 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.