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

HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
, see all updates

Registered Dealers in Controlled Oils (RDCO): dealing with non-compliance: general

The RDCO scheme is a key part of the Oils Strategy. For it to be effective in reducing misuse of rebated oil it is essential that distributors are compliant with their obligations to carry out duty of care checks on their customers and submit complete and accurate monthly returns.

RDCOs should now be fully aware of what their obligations are and be complying with the scheme. Any failures to submit returns or payment, continued inaccurate returns, failure to exercise duty of care or reckless behaviour concerning supply of rebated fuels must be dealt with by fully recorded and escalating sanctions. The ultimate sanction is withdrawal of RDCO approval.

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