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HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
, see all updates

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.