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HMRC internal manual

Oils Technical Manual

From
HM Revenue & Customs
Updated
, see all updates

Authorisations and approvals: Application System

The system for dealing with applications generally falls into four distinct stages:

  • The Helpline issues (or internet download is also available on our website) application form(s) to the trader.
  • The trader returns the application to a nominated address
  • MORC, RIS or the NRU (see below) make computer database checks to assess the credibility of the trader.
  • The information is then passed to Local Compliance* or Large Business (LB) assurance staff, who will use this, together with other local information and who may visit the trader dependent upon any perceived risks, before making a decision about the applicant, their intended processes, plant and equipment. Action taken to progress applications for authorisation and approval should be a balance between the perceived risks and business facilitation.

  • Local Compliance and LB oils assurance officers also have an important role in the periodic review of traders’ activities, in identifying those traders who have not applied to us or who have broken the terms or conditions of their authorisations or approvals, and by responding to this by issuing warning letters, applying additional terms & conditions amending authorisations and approvals, or recommending their revocation, issuing any assessments or penalties, and recovering any duties or tax involved.