If you operate unmanned sites or a fuel card system from unmanned sites, you must be able to discharge your obligations as detailed in paragraph 5. Provided both the supplying RDCO and the buying group or machinery ring are content with and adhere to these arrangements, HMRC will not insist on the need to follow the guidance in the previous paragraphs. As an added precaution you should consider introducing your own management checks to make sure that your staff are making these checks and are exercising proper judgement in making the supply. This has caused the paragraph numbers to change in Section 5. However, it will not be a routine requirement and will only be imposed in exceptional cases, as an additional condition, that is, where we have justified concerns about the conduct of the RDCO to the extent that we consider the revenue to be at risk.

If you submit the return electronically, we will still send you a manual return which will serve as a reminder that the return is due. When considering whether you have contravened the RDCO Regulations or failed to comply with conditions, restrictions or requirements including any obligations imposed on you in paragraph 5. Please see Section 3 for further details of distributors of controlled oil who are excluded from the scheme. To help us improve GOV. Where your approval has been cancelled at your request because you have ceased to deal in controlled oils, you should complete form HO83 , which can also be obtained from the MORC by email:

RDCO Board Audio Clips – Check Back for Updates

Report to manager if driver suspects property is not domestic. The exception to this is where the hire includes the services of a driver or operator of the equipment, who will be present for the duration of the hire. If any supplies would be limited only to other air ambulance services on an ad hoc basis, this should be explained in a covering letter with your application for approval on form H For your general enquiries please phone the Excise: Under Regulation 6 of the Revenue Traders Accounts and Records Regulationsyou must record details of all your checks in order to satisfy us that you have carried them out.


If we impose any of these sanctions we will offer you a review and tell you about your right of appeal.

In addition to the standard checks described in paragraph 5. The card company merely handles the administration: You should ask the customer to supply it as soon as possible. Foreword This notice cancels and replaces Notice January If new customer, check before making supply.

We will advise you of our decision and notify you in writing. Thank you for your feedback.

RDCO Board Audio Clips – Check Back for Updates | Wayne Carson

You must carry out appropriate checks on all of your customers and be accountable for all of your supplies to them. There are several ways in which you may supply oil. What were you doing? You must operate within the scope of your approval – for example, you should only receive and store the types of controlled oil we have approved you to deal in, at the premises notified to you in your approval certificate and covering letter.

We will ask you for details rdo but not limited to your suppliers, customers, business plans, accounting and stock control systems, premises suitability and security and financial viability.

Excise Notice 192: Registered Dealers in Controlled Oil

As a user of controlled plqn, we may ask you to account for the use of volumes you have purchased from an RDCO.

Paragraphs with the force of law are indicated by being placed in a box. However, providing you notify us immediately you become aware of the situation we will take due regard of the action that you take against the employee, which may include dismissing the employee, reporting the matter to the police. Revenue accounts and records 8.


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It will take only 2 minutes to fill in. Interrogate our secure internet site rebated oils excise services to confirm customer details or call the Excise: You should also read Excise Notice Supplies made directly to commercial ships and busines marine vessels, excluding private pleasure craft – see paragraphs 5.

A list of these categories can be found in Section 8 of Excise Notice You must make an application for approval using form HO4 supplement. Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene.

Any surplus fuel not used in the operation of the vehicle or machinery must not be supplied to the customer or any other persons, busoness if they have a legitimate use rdci rebated fuel.

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Without this approval you will not be able to trade in controlled oils. The invoice or hire contract should confirm that the vehicle or machinery is supplied with fuel for its use.

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Details of any changes to the previous version can be found in paragraph 1. In these cases, the supply is of the busuness, and the hire firm is not the end-user of the oil. Former paragraph amended to include information on likeliness of approving new applications which we consider to be a continuation of a previously revoked business or has strong links with other RDCOs and for those who continue pan deal in controlled oil following notification by HMRC or after becoming aware of the requirement to be registered.

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