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HMRC internal manual

Hydrocarbon Oils Strategy

Registered Dealers in Controlled Oils (RDCO): flowcharts - verification of transactions between RDCOs

Ex 452 process for verification of transactions between RDCOs

Diagram

Ex 452 process for verification of transactions between RDCOs (Word 52kb)

Text version

ISBC / LB raise an Ex 452 reference and send to RIS. An information copy is sent to the officer responsible for the referenced trader.

RIS identifies if an event is due. They raise an Ex 465B, enhance it by researching RDCO data, add intelligence checks and include any issues from previous visits. They then forward it to the appropriate assurance team or Large Business Single Point of Contact (LB SPOC).

Either:

1.

  • LB The SPOC identifies the trader and issues to the appropriate Customer Compliance Manager (CCM). The CCM identifies the most appropriate method of gaining assurance. Carries out assurance and addresses any additional risks raised by RIS. Completes Ex465B and forwards to RIS.
  • RIS read Ex 465B and take necessary action. Identify any further concerns. B/F as required.
  • Originating Officer Feedback on the Ex 452 is sent directly to the originating Officer for appropriate action.

or

2.

  • ISBC identify the most appropriate method of gaining assurance. They carry out assurance and address any additional risks raised by RIS. They complete Ex 465B and forward to RIS.
  • RIS read Ex 465B and take necessary action. Identify any further concerns. B/F as required.
  • Originating Officer Feedback on the Ex 452 is sent directly to the originating Officer for appropriate action.

Intelligence Report (IR) process

Diagram (5x5x5 = IR)(IDCC = IB)

5x5x5 Intelligence Log process (Word 48kb)

Text version

ISBC raise an IR, including all relevant information and forward it to the Intel Bureau (IB).

RIS examine the IR, and forward the information to the IB for classification according to risk and consideration of further action. Sometimes the IB will ask RIS to carry out background checks on the suspect. A copy for information is also forwarded to RIS for other regimes / taxes. When actioned and feedback received, they forward feedback to originator.

The IB receive intelligence from ISBC via RIS. The National Coordination Unit (NCU) or RIS Criminal Intelligence Group, or the National Humint Centre (NHC) will also supply intelligence to the IB. The IB will classify the intelligence and decide how to progress, contacting other teams as appropriate.