This publication is licensed under the terms of the Open Government Licence v3. If you have either a suspicion based on the standard checks see paragraph 5. Exclusion of these transactions from the scheme is specifically provided for in the legislation. Find out more about cookies or hide this message. The reasons for refusal are set out in a letter to the applicant.
Section Details of change 2. They have an obligation to make checks on their customers before making a supply and it is for their protection that they should know who their customer is. Avtur is subject to a marking waiver if used as fuel for aircraft. If the oil in the tank was supplied to the farmer for his own use then the onward supply of that oil in the tank of a tractor when it is occasionally hired or loaned out can be disregarded as an onward supply for the purposes of the RDCO Scheme. Your application will be put on hold until this information is received and checked to our satisfaction.
However, we will not automatically approve the new applicant or amend your approval until we have carried out the checks set out in paragraph 4. Any decision to revoke an approval will not be taken lightly and will be fully supported by written evidence. Unless you meet all these criteria, you will need to apply for approval as an RDCO. They have an obligation to make checks on their customers before making a supply and it is for their protection that they should know who their customer is.
The sections of the notice that do not have the force of law are for guidance only and are where applicable HM Revenue and Customs HMRC current view of the law as at the date of the publication of this notice.
For your general enquiries please phone the Excise: 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. If you have any suspicions about a customer busimess whom you have supplied oil you should notify us businwss soon as possible.
If you disagree with the decision, you may either accept the review offer or appeal to the independent tribunal. The standard checks necessary to discharge your obligations in the supply of controlled oil are set out in paragraph 5.
RDCO Board Audio Clips – Check Back for Updates
It will take only 2 minutes to fill in. The boxed text below has the force of rdci If you have either a suspicion based on the standard checks see paragraph 5. If you cease to trade in controlled oil, you must inform us immediately and make arrangements to dispose of your stocks of controlled oil within 30 days, see paragraph 4. However, it will not be a routine requirement and will only be imposed in exceptional cases, as an additional condition, that is, where we p,an justified concerns about the conduct of the RDCO to the extent that we consider the revenue to be at risk.
We will notify you when the system comes back on line so that you can submit the return. In addition we will only grant approval for premises which we consider suitable to receive and store rebated fuels. Oil returned to you in running tanks will simply become your oil in the same way as if you obtained it from a RDCO.
Additional text added to existing paragraph to reflect information in question 5 of the Questions and answers about the RDCO scheme. There are several ways in which you may supply oil. Contact HMRC for further information about our complaints procedures. If the person taking title is the buying group or machinery ring, they will need to register for the scheme.
RDCO Board Audio Clips – Check Back for Updates | Wayne Carson
You must be approved before you sell or deal in controlled oil unless you qualify for an exclusion. This publication is available at https: The farmer should make sure the tractor or machinery will be used only for purposes for which rebated fuel may be used.
Section Details of change 2. 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 to deal in controlled oil following notification by HMRC or after becoming aware of the requirement to be registered. When you order rdxo from your businesss you should make llan that you are the end-user.
No additional records beyond those held for the purpose of conducting the business, but see iv below.
Background and general information 2. Fuelling and using red diesel in a road vehicle is illegal. Some of these arrangements allow for the scheme obligations obtaining information, carrying out checks on end-user members, and so on to be undertaken by the supplying RDCO even though the buying group or machinery ring is acting as a principal in the transaction and should be registered and be responsible for the scheme obligations.
The approval, reporting and checking requirements will be the same as those for supplies in the running tank of the plant.
If they buy controlled oil in bulk and decant it into pre-packaged containers not exceeding 20 litres prior to sale, providing they only supply in this way they will have to be approved but do not need to make returns.
To help us improve GOV. If your return has not been received by the due date, we will remind you by letter.