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HMRC internal manual

Hydrocarbon Oils Strategy

HM Revenue & Customs
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Registered Dealers in Controlled Oils (RDCO): business case

Officers should critically appraise the credibility of the business submitting the application so that only genuine suppliers are accepted into the scheme. This will include checking the credentials/experience of those fronting the business in relation to this sphere of the industry. Also if there is any evidence the business has established a customer base and/or has received advance orders for product.

The location of the premises should also be taken into account together with suitability for fuel tanker access. The availability of assets and facilities on the site including delivery vehicles and storage are other considerations. This does not of course apply to dry brokers but enquiries should be made to identify the intended point(s) of physical supply and checks made on their suitability.