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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: BT Ops Glasgow (dfrom 2018) - previously The Mineral Oil Reliefs Centre (MORC)

BT Ops Glasgow (from mid-to late 2018, prior to that, MORC) have responsibility for the following.

Processing approvals for:

  • Registered Dealers in Controlled Oils (RDCO)
  • Tied Oil ‘Distributors and Users’
  • All other oils approvals/registration/entry of premises (except oils warehouse approvals.)
  • Processing most mineral oil relief claims

Maintenance of the RDCO and Tied oil returns systems

Providing management information to the Oils Team (Policy)

Providing advice and support to:

  • RDCO Traders, Tied oil traders, relief claimants with claims on hand
  • RIS
  • Oils Policy Team (CS&TD)
  • ISBC (formerly Local Compliance)
  • Large Business

BT Ops address is:

BT Operations, Portcullis House, 21 India Street, Glasgow G2 4PZ, and their email address is:

MORC’s address is (until work transfers to Glasgow):

Mineral Oil Reliefs Centre

Building 4
Benton Park View
Newcastle upon Tyne
NE98 1ZZ