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HMRC internal manual

Hydrocarbon Oils Strategy

From
HM Revenue & Customs
Updated
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Tied Oils: pre-approval visits

These visits will be referred by RIS. Not all applicants will receive a pre-approval visit. Visits will be requested where RIS need to enhance the information they hold on the trader in order that an approval decision can be made.

Preparation

Take some time to read the papers from RIS which will identify the risks involved with the trader, the information required by RIS and the questions to be asked of the trader.

Basic checks

These visits may include:

  • checks regarding the details on the trader’s tied oil approval application form
  • inspection of the premises to look at storage arrangements
  • obtaining details of

    • types and quantities of oil to be used or distributed, and
    • intended customers and systems for making the required checks on customers’ approvals and completing quarterly HO34 returns.