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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction and overview of oils activity: roles and responsibilities: The Mineral Oils Relief Centre (MORC)

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 (Indirect Tax directorate)
  • Local Compliance
  • Large Business

MORC’s address is:

Mineral Oil Reliefs Centre

Building 4
BP4002
Benton Park View
Longbenton
Newcastle upon Tyne
NE98 1ZZ

MORC