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HMRC internal manual

Oils Technical Manual

Marking: authorisation and approval: what are the processing unit's responsibilities?

Remote markers

The processing unit - MORC up to mid-to late 2018, and then BT Ops Glasgow - will issue application forms and keep a central register of all traders approved as Remote Markers - i.e. where the marking does not take place at an approved warehouse. If in doubt, new applicants may be referred to the Excise Oils Policy Team (part of CS&TD) for a decision regarding approval.

Contact Details

Further Information on how to contact MORC is given at HCOTEG10820 in the ‘Introduction and overview of oils activity’ Section of this guidance.

Further information on how to contact the Oils Policy Team is given at HCOTEG10770in the ‘Introduction and overview of oils activity’ Section of this guidance.