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HMRC internal manual

Hydrocarbon Oils Strategy

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

Take some time to read the trader’s folder and understand how the trader operates. Look on Departmental Trader Register (DTR) (using the trader’s RDCO number) and Electronic Folder to check on the trader’s performance in other regimes. Lack of compliance in one scheme may indicate an inherent compliance problem with the trader. This compliance can be in the areas of both submission of returns and payment of money due.

Check RDCO Monitor, which may reveal errors on the returns prior to the visit.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Direct Tax records would prove useful if they can be accessed.