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HMRC internal manual

Oils Technical Manual

Introduction and overview of oils activity: roles and responsibilities: fraud investigation service - Road Fuel Testing Units (RFTU)

The RFTU is a part of the Fraud Investigation Service (FIS). The RFTU’s main goal is to detect and disrupt individuals and organisations who are determined and deliberate in their attempts to evade our controls.

Within the oils regime, in a similar way to Border Force and Inland Detection, RFTU teams are made up of specially trained officers using mobile laboratories equipped to sample, detect and therefore deter the illegal importation of foreign (chiefly Irish) rebated oils, and similarly for the illegal on-road use of UK rebated oils. Their main role also includes dealing with larger commercial detections and laundering plants.

For further information on the work of RFTUs see HCOTEG122600.