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Registered dealers in controlled oil (Excise Notice 192)

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Find out about the registered dealers in controlled oil (RDCO) scheme.

Parts of section 5 of this notice have the force of law under the Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 and The Revenue Traders (Accounts and Records) Regulations 1992.

The sections of the notice that do not have the force of law are for guidance only and are (where applicable) HMRC’s current view of the law as at the date of the publication of this notice. These sections of the notice do not replace or amend the law.

This notice is about the Registered Dealers in Controlled Oil (RDCO) Scheme. Under this scheme, anyone intending to sell or deal in controlled oils must be approved to do so. Read paragraph 1.4 for more information.

  • if you’re eligible for exclusion from the scheme
  • how you should seek registration or approval
  • your obligations to take reasonable steps to make sure that the controlled oils are only supplied to entitled end-users
  • the returns that you’ll need to make to us containing certain information about your supplies
  • the sanctions and penalties that will be imposed if you fail to comply

    • You should read this notice if you handle, sell, or deal in controlled oils, or intend to. The scheme would include for example:

  • main and secondary distributors supplying end-users (both commercial end-users and the public)
  • dry brokers who do not take physical possession of oil — this means they do not hold or store oil in tanks on their sites, or on third party sites

    • Unless you qualify for exclusion from the scheme you’ll not be able to carry on this activity, unless you’re registered and approved by us. Read section 3 ‘Exclusions’. It’s important, therefore, that you read this notice carefully.

  • The Hydrocarbon Oil Duties Act 1979 (HODA)
  • The Customs and Excise Management Act 1979 (CEMA)
  • The Revenue Traders (Accounts & Records) Regulations 1992
  • The Hydrocarbon Oil (Registered Dealers in Controlled Oil) Regulations 2002 (SI 2002 No 3057)

    • This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/guidance/registered-dealers-in-controlled-oil-excise-notice-192

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