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HMRC internal manual

Hydrocarbon Oils Strategy

Registered Dealers in Controlled Oils (RDCO): approach to visits

The Oils Strategy is built around the ability of the RDCO and tied oil schemes to make transparent the supply chain and control the distribution of rebated and relieved oil. In support of this we need to ensure that officers strike the right balance between education and support for traders who are willing to comply and tough action against the minority who are unwilling to do so. If we get this balance wrong we risk losing the co-operation of the reputable trade that is essential if the schemes are going to work.

Assurance of RDCOs and tied oil traders should be carried out in accordance with general departmental assurance guidelines.