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HMRC internal manual

Hydrocarbon Oils Strategy

Registered Dealers in Controlled Oils (RDCO): withdrawal of approval

This is appropriate where there is persistent and / or significant non-compliance resulting in the risk of or actual misuse of rebated oil, and for failure by suppliers of red diesel to private pleasure craft to pay duty due. Withdrawal of approval should be the culmination of an escalating and fully recorded process of proportionate action including education, warning letters and penalties as well as a period of additional conditions if it is considered likely to resolve the issues causing concern.

A full report should be submitted to the Mineral Oil Reliefs Centre (MORC) - or to BT Ops Glasgow, if this work was transferred there in mid to late 2018 - when this option is being considered and before any action to withdraw is taken.