You should read this in conjunction with paragraph 5. The actions described have the force of law. If, however, there are no mitigating circumstances or your failings persist it is likely that we will take escalating action such as the issue of warning letters followed by civil penalties. 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. The key to the success of the scheme to date is good communication and co-operation between HMRC and business.
If HMRC considers that you have failed in that obligation, they can take enforcement action against you, ranging from a variation of the conditions of your approval to a warning letter and, in more serious cases, withdrawal of your approval, civil penalties and even prosecution. Find out how HMRC uses the information we hold about you. The application form must be signed: If your system has already been set up to complete boxes 3 and 4, you may do so providing you are consistent when completing subsequent returns. For example, if you were knowingly involved in the supply and misuse of controlled oil we will take action against you. This notice has been amended at:
Home Excise Plah As a RDCOyou have an obligation when selling or delivering controlled oil and must therefore take all reasonable precautions and exercise reasonable care to make sure that you rrco make supplies to customers who have a legitimate use for that oil. The extent of the evidence available will determine such action.
This includes subsequent supplies of fuel made by you directly into the vehicle or machinery for its continued use. If a confirmed RDCO and supplies continue, check quarterly to confirm approval has not been withdrawn. If supplies are picked up: UK revenue duty chargeable on both imported and home produced motor and heating fuels.
RDCO Board Audio Clips – Check Back for Updates
We would not expect the plant-hire company to account for the receipt of the oil in their records. These are supplies where the fuel card allows the purchaser access to a pump on sites owned by the oil company. These conditions may require you to retain and provide additional information to us. In addition to the standard checks described in paragraph 5. Your labelling and marketing of these products must be perfectly clear on rrdco points.
Find out how HMRC uses the information we hold about you. Under the RDCO Scheme you will have to split all supplies between domestic and commercial irrespective of the quantity delivered.
buiness A list of these categories can be found in Section 8 of Excise Notice Interrogate our secure internet site rebated oils excise services to confirm busindss details or call the Excise: The RDCO scheme is separate from the Tied Oils scheme and, as such, you will have to obtain a separate approval number.
If the hire firm offers a service of supplying fuel separately ie not within the machinery, whether or not with a hired vehicle or machinery, the firm will need to obtain approval.
If you fail to comply with any of the conditions shown in paragraph 2. This notice has been amended at: Surplus fuel must not be supplied to any persons. If your customer does not have a postcode, for example, lpan the address is busoness building site, you should note your records accordingly. If we impose any of these sanctions we will offer you a review and tell you about your right of appeal.
If you attempt to send your return electronically but our systems are down you will not be in breach of the 21 day time limit for submitting the return. This is because the busienss of the oil will not be aware of who the customer is that is, the agent or the end user in order to undertake the relevant checks detailed in Section 5. However, if you only supply in pre-packaged containers not exceeding 20 litres you will not be required to make returns to us see Section 6.
Wet line contamination involves the cross contamination of road fuel with rebated fuels, which will either be red diesel or kerosene. See Section 7 2. As an RDCOyou must take every reasonable precaution to make sure that your supplies of controlled oil as defined in paragraph 1. Please see Section 4 for further guidance. We have produced a leaflet for the benefit of end-users explaining that they will need to provide you with certain information in order to obtain controlled oils.
The owner of the oil will be the person who needs to obtain approval. See also record-keeping requirements below this box.
RDCO Board Audio Clips – Check Back for Updates | Wayne Carson
If your circumstances change and you no longer qualify for exclusion you should apply to us to be approved as an RDCO. We will check the validity of VAT numbers.
Not to be confused with aviation gasoline Avgas which is a light oil and has a separate rate of Excise Duty. Changes have been made throughout the document to clearly highlight which sections have a force of law.