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HMRC internal manual

Hydrocarbon Oils Strategy

Registered Dealers in Controlled Oils (RDCO): pre-approval visits

These visits will be referred by RIS. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) Visits will be requested where RIS need to enhance the information they hold on the trader in order that an approval decision can be made by the Mineral Oil Reliefs Centre (MORC). Most of MORC’s fuel duty work is transferring to BT Ops, Glasgow, during 2018, so approval work may also have moved along with it.