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HMRC internal manual

Hydrocarbon Oils Strategy

Tied Oils: assurance process

Selection of visits

Assurance Officers will visit a tied oil trader based on a default or risk ranking system.

In addition to routine assurance visits, RIS may send visit requests for other reasons. These will arise from analysis of the quarterly returns or from Customer Compliance action or intelligence. The reasons for these visit requests and the action required will be provided by RIS.

To prepare for these visits, you should read the papers from RIS to be certain you understand what is being asked for. These visits may be combined with a routine assurance event where appropriate.