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HMRC internal manual

Hydrocarbon Oils Strategy

Updates: Hydrocarbon Oils Strategy

2018

published amendments

Post detection audit and assessment: Annex: assessment case studies: case study 3 and case study 4 of 6
Updated LGC to Eurofins
Post detection audit and assessment: Annex: assessment case studies: case study 1 of 6
Updates of names and other details e.g. types of fuel.
Post detection audit and assessment: Appendix F: assessment checklist
LGC = Eurofins
SI = FIS
Post detection audit and assessment: Appendix D: HODA Section 13(1A): persons liable to duty
Names updated, e.g. SI = FIS
Post detection audit and assessment: Appendix B: Local Compliance: Letter templates for production of records, pre-assessment, issue of assessment and no further action
LC = ISBC
Detection and assurance of biofuel plants
Inclusion of Accutrace (new marker)
Post detection audit and assessment: other post detection cases
LC = ISBC
Post detection audit and assessment: producing assessment schedules
Update of names e.g. SI = FIS
Post detection audit and assessment: rates of duty
Rates update
Post detection audit and assessment: obtaining the relevant records
LC = ISBC
Post detection audit and assessment: introduction
Name updates, e.g. SI = FIS, LC = ISBC
Post detection audit and assessment: background
Local Compliance = ISBC
Tied Oils: Tied Oil credibility checks
Update of 5x5x5 to IR and CJP manual to FIS Manual.
Tied Oils: assurance process
Enforcement & Compliance = Customer Compliance.
Registered Dealers in Controlled Oils (RDCO): civil penalties
Update on reporting non-compliance following a visit.
Registered Dealers in Controlled Oils (RDCO): flowcharts - verification of transactions between RDCOs
Updates - IDCC = IB. 5x5x5 = Intelligence Report (IR).
Registered Dealers in Controlled Oils (RDCO): applying multiple penalties
Penalties regime rewording
Registered Dealers in Controlled Oils (RDCO): penalty letter for failure to render RDCO returns and / or pay the duty on supplies of red diesel for use in private pleasure craft
Bank account details update
Registered Dealers in Controlled Oils (RDCO): failure to render returns and / or pay the duty on supplies of red diesel for use in private pleasure craft
Update removing TEEL from the process and Enforcement & Compliance changed to Customer Compliance.
Registered Dealers in Controlled Oils (RDCO): RDCO visits requiring specified action
Enforcement & Compliance = Customer Compliance
Registered Dealers in Controlled Oils (RDCO): referrals and reporting of information to RIS
Removal of outdated links.
Intelligence procedures needed updating
Registered Dealers in Controlled Oils (RDCO): preparation
Papers = documents
Registered Dealers in Controlled Oils (RDCO): records
CRM = CCM
Registered Dealers in Controlled Oils (RDCO): health and safety
Updated details e.g. Enforcement Handbook = FIS Handbook
Registered Dealers in Controlled Oils (RDCO): assurance process
Update to one of MORC's roles re admin of penalties.
Registered Dealers in Controlled Oils (RDCO): the RDCO Scheme: background
Updated internal references, e.g. RFTU = Mobile Enforcement Team.
Introduction: diesel extenders and substitutes
Clarification that AVTUR = jet fuel
Introduction: fuel for excepted vehicles
Clarification of MGO
Introduction: contents
Change of title of one page - adding of 'fuel used for' to 'central heating'
Introduction: fuel used for central heating
Title of page altered to improve clarity
Introduction: UK Oils Strategy
Clarification of MGO and AVTUR types of fuel
Introduction - oils fraud: general
Clarification of MGO and MKO meanings
Introduction: background
Enforcement & Compliance changed to Customer Compliance
Introduction: roles and responsibilities
Updated CRM to CCM and Enforcement & Compliance to Customer Compliance

published amendments

Post detection audit and assessment: Appendix F: assessment checklist
Minor SLA update
Post detection audit and assessment: introduction
Update on SLA.
Post detection audit and assessment: background
SLA detail updated slightly.

published amendments

Introduction: roles and responsibilities
Update on the change from MORC's duties, and CAT's, to BT Ops Glasgow

published amendments

Registered Dealers in Controlled Oils (RDCO): the role of the issuing officer
Update of roles from MORC to BT Ops
Registered Dealers in Controlled Oils (RDCO): penalty letter for failure to render RDCO returns and / or pay the duty on supplies of red diesel for use in private pleasure craft
Update of roles from MORC to BT Ops
Registered Dealers in Controlled Oils (RDCO): dealing with non-compliance: general
Update of roles from MORC to BT Ops.
Registered Dealers in Controlled Oils (RDCO): pre-approval visits
Update on transfer of work from MORC to BT Ops