RDCO BUSINESS PLAN

Schedule 1 contains the categories of excepted vehicles and how they qualify to use marked rebated gas oil red diesel. In both cases, the card company records, print-outs showing individual supplies are sufficient records for the purposes of the scheme. Under Regulation 6 of the Revenue Traders Accounts and Records Regulations , you must record details of all your checks in order to satisfy us that you have carried them out. In the case of fuel card operated sites – the fuel card operator is responsible for issuing the fuel cards only to persons with a legitimate need and is responsible for undertaking or making arrangements to make sure the necessary checks are carried out. 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. The RDCOs obligations are covered in more detail in paragraph 5.

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. Any inaccuracies should be reported to the MORC immediately to the address below. If fuel is supplied in the vehicle or machinery as part of the hire contract, this fuel is considered to have been put to a legitimate use by the hire firm. Check the oil is not put directly into a road vehicle. Therefore, even if only one site fails to qualify for exclusion, you will need to seek approval. Special provisions apply to supplies to private pleasure craft; see Excise Notice

Unless you meet all these criteria, you will need to apply for approval as an RDCO. Changes have been made throughout the document to clearly highlight which sections have a force of law. For your general enquiries please phone the Excise: We will advise you of edco decision and notify you in writing.

  SCIENCE COURSEWORK IMPACT CRATERS

Under the RDCO Scheme you will have to busines all supplies between domestic and commercial irrespective of the quantity delivered. We will not progress your application until that has been done. Based on the checks you have made and the existence of any indicators as detailed in paragraph 5.

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When we receive your application we will check it has been completed correctly and in full. If new customer, check before making supply. The boxed text below has the force of law If you have either a suspicion based on the standard checks see paragraph 5.

If a phone number is obtained and this is just a mobile phone number, this should be considered with ;lan indicators under Section 10 in deciding whether to make a supply. Supplying or selling controlled oil Checklist of suspicious supplies 6. However, this is likely to be the final step following a series of warning letters and civil penalties – see paragraph 6.

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rsco Any inaccuracies should be reported to the MORC immediately to the address below. Supplies made directly to commercial ships and other marine vessels, excluding private pleasure craft.

As an added precaution you should consider introducing your own management checks busjness make sure that your staff are making these checks and are exercising proper judgement in making the supply.

Every time delivery is made to a site that appears to be misdescribing itself as a domestic location.

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Yes, to demonstrate how you have disposed of the oil. Suspicions, or confirmed suspicions, must be reported back to management for action; under no circumstances should they be made apparent to the customer.

RDCO Board Audio Clips – Check Back for Updates

Section Rdo of change 2. You will need to give us the information that we require to decide whether you should be approved. This includes subsequent supplies of fuel made by you directly into the vehicle or machinery for its continued use. Contact HMRC for further information about our complaints procedures. Skip to main content. Our priority is that you understand your obligations and are able to comply with them and wherever appropriate we will assist you to do so.

  A2 HISTORY COURSEWORK THATCHER

There are a number of checks that you probably already undertake in line with good commercial practice, such as credit checks and checks on whether the customer is a business or domestic user. Other bulk supplies would be included in box 4. As a user of controlled oil, we may ask you to account for the use of volumes you have purchased from an RDCO.

Where HMRC has cancelled your approval you should act in accordance with the businews contained in your cancellation letter:. Supplies made directly to commercial ships and other marine vessels, excluding private pleasure craft – see paragraphs 5. Your management, marketing, business processes and systems for example, ISOoperating, training procedures and practices must be robust.

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

You may make information returns either manually or electronically. You will have no responsibility for ensuring that VAT numbers are correct.

These will be issued where our guidance has failed to resolve non-compliance.

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This has caused the paragraph numbers to change in Section 5.