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HMRC internal manual

Hydrocarbon Oils Strategy

Registered Dealers in Controlled Oils (RDCO): basic checks

These visits may include:

  • checks regarding the details on the trader’s RDCO approval application form
  • checks on RDCO Monitor, looking for errors. When the correct figures are obtained, on the visit, these should be emailed to the Mineral Oil Reliefs Centre (MORC) for input onto DTR
  • inspection of the premises to look at storage arrangements
  • obtaining details of types of oil to be dealt in
  • intended customers and systems for making the required checks on customers and completing monthly returns, and
  • in the case of supplies to private pleasure craft that they understand the requirement to account for duty on fuel used for propulsion, how to calculate the duty due and the accounting and payment arrangements.