Not all buying groups or machinery rings operate in exactly the same way. This has caused the paragraph numbers to change in Section 5 5. If any of the indicators in paragraph 5. These rules apply equally to secondary distributors, which may include those whose main business activity is not necessarily that of oil distribution, such as plant-hirers. You can do this by phoning our dedicated 24 hour HMRC fraud hotline. Special provisions apply to supplies to private pleasure craft; see Excise Notice The boxed text below has the force of law There are circumstances, especially in combination, which could give rise to suspicion that a customer for rebated fuel may be misusing the product.

Unless you meet all these criteria, you will need to apply for approval as an RDCO. Every time delivery is made to a site that appears to be misdescribing itself as a domestic location. This scheme is for anyone who sells or deals in controlled oils. Check the oil is not put directly into a road vehicle. In both cases, the card company records, print-outs showing individual supplies are sufficient records for the purposes of the scheme. Registered Dealers in Controlled Oil. However, despite the precaution of standard checks being followed, there will be some occasions where circumstances arise especially in combination which could give rise to suspicion that a customer may be misusing the product.

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

The key to the success of the scheme to date is good communication and co-operation between HMRC and business. Any party refusing to provide this information will affect any previous arrangement entered into with the result that HMRC will insist that the guidance rdcco approval in busiiness previous paragraphs will have to be followed. 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 Not to be confused with aviation gasoline Avgas which is a light oil and has a separate rate of Excise Duty.


The usual obligations of the scheme apply. New paragraph provides information on delivery systems and link to the relevant guidance.

This could also vusiness in an assessment being raised to recover the duty due. We would not expect the plant-hire company to account for the receipt of the oil in their records. Based on the checks you have made and the existence of any indicators as detailed in paragraph 5.

The RDCO Scheme requires that with the exception of those businesses receiving and selling controlled oil in closed pre-packaged containers not exceeding 20 litres, and certain sales made by end-users, anyone dealing in controlled oil must be approved and registered to do so by HMRC. In such cases, the RDCO supplying the oil albeit at the request of the buying group, machinery ring will be doing so directly to the member.

Skip to main content. This includes subsequent supplies of fuel made by you directly into the vehicle or machinery for its continued use.

Excise Notice 192: Registered Dealers in Controlled Oil

In these cases, the supply is of the fuel, and the hire firm is not the end-user of the oil. In this case, the supply is of the machinery, not the fuel.

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Every time delivery is made to a site that appears to be misdescribing itself as a domestic location. You will need to supply certain information businesx your supplies, the level of which will depend upon their nature, as follows:. Your application will be put on hold until this information is received and checked to our satisfaction.

RDCO Board Audio Clips – Check Back for Updates

We will only grant an approval for oils for which you have a genuine business need. You will be notified of our decision in writing and have the right of appeal. Distributors must take reasonable steps to make sure that their customer is properly entitled to receive the oil that is being supplied. UK uses cookies to make the site simpler. For example, if you want your annual return to start in March, then your application needs to be with us by 15 February in order for us to process it in time.


No additional records beyond those held for the purpose of conducting the business. Background and general information 3. This information will form the basis for completion of your returns – see Section 6. If you supply controlled oil to private pleasure craft, buiness returns should be submitted manually.

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Our checks will usually include a visit to you, during which we will look at your premises and everything you do there. However, if the hire includes the services of a driver or operator of the vehicle or machinery who will be in attendance for the duration of its use, the hire firm will not need to obtain approval.

If the person taking title is the buying group or machinery ring, they will need to register for the scheme. Section Details of change 2.

In the case of unmanned sites – the RDCO who is making the final supply of controlled oil and receiving payment from the end user, is responsible for undertaking or making arrangements to make sure that the required checks are carried out. The card company merely handles the administration: Every time a delivery is made.

For your general enquiries please phone the Excise: This is considered to be a supply of the oil, not of the plant.