HCOTEG10820 - Introduction and overview of oils activity: roles and responsibilities: Mineral Oils Relief Centre (MORC) Approvals and Repayments

MORC - Oils Approval Team (OAT)

Responsibilities 

  • Processing applications & authorisations, amendments, cancellations and withdrawals for:  
    • Registered Dealers in Controlled Oils (RDCOs) 
    • Tied Oil Distributors and Users
  • Providing advice and support (regarding authorisations) to:  
    • RDCO traders 
    • Tied oil traders 
    • RIS 
    • Oils Policy Team (HMRC Strategy and Policy) 
    • ISBC 
    • FIS 
    • Large Business

OAT email address: morcapprovalsteam@hmrc.gov.uk


MORC – Repayments Team 

Responsibilities:

  • Processing most mineral oil reliefs and repayment claims 
  • Providing advice and support to claimants with claims in progress 

MORC Repayments Team email address: morcrepaymentsteam@hmrc.gov.uk


MORC - Business Tax & Customs (BT&C)

Responsibilities 

  • Handling all other oils registrations and entry of premises (excluding oils warehouse approvals) 

BT&C email address: exciseenquiries@hmrc.gov.uk  

BT&C postal address: 
HMRC 
Excise Processing Teams 
United Kingdom 
BX9 1GL