beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Hydrocarbon Oils Strategy

Registered Dealers in Controlled Oils (RDCO): routine assurance visits: visit objectives

The purpose of these visits is to:

  • educate traders on their obligations under the scheme, including the specific duty accounting requirements if they supply red diesel to private pleasure craft
  • assure their compliance, and
  • gather information on end users where the risks of misuse are identified.