The supply is then logged similar to a credit card sale. Please see Section 4 for further guidance. You must get our agreement before destroying any of your relevant business records that are less than 6 years old. If the person taking title is the buying group or machinery ring, they will need to register for the scheme. There are no additional records for the purposes of this scheme. In such cases, we will set out our reasons for refusing or revoking your approval in a letter.
HMRC will take action against you if you supply a customer while having reason to believe the fuel will be misused. Yes, either at your request, because you cease dealing in or selling controlled oil, or because we think it necessary, see Section 8 for further details. The return period will be a calendar month or, if you have received approval, lpan months. Our checks will usually include a visit to you, during which we will look at your premises and everything you plzn there. Changes have been made throughout the document to clearly highlight which sections have a force of law.
Your application will be put on hold until this information is received and checked to our satisfaction.
In addition to your completed form HO4, you must also submit a business plan at the time of application which should:. All of these stages will be well documented and you will be given written notification at each stage.
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If your return has not been received by the due date, we will remind you by letter. For example, if you were knowingly involved in the supply and misuse of controlled oil we will take action against you.
Without this approval you will not be able to trade in controlled oils. This is considered to be a supply of the oil, not of the plant.
Excise Notice 192: Registered Dealers in Controlled Oil
The boxed text below has the force of law There are circumstances, especially in combination, which could give rise plna suspicion that a customer for rebated fuel may be misusing the product. Under the RDCO Scheme you will have to split all supplies between domestic and commercial irrespective of the quantity delivered. Not to be used as road fuel. To help us improve GOV.
New paragraph provides information on delivery systems and link to the relevant guidance. See Sections 3 and 4 Supplies Distributors must take reasonable steps to make sure that their customer is business entitled to receive the oil that is being supplied.
If we accept your application, we will issue a certificate of approval.
For urgent notification phone the HMRC fraud hotline. Home Excise Notice The farmer should make sure the tractor or machinery will be used only for purposes for which rebated fuel may be used.
Failure to capture this detail within a reasonable period may result in rxco penalty for failure to exercise your duty of care, particularly if you continue to supply. If we impose any of these sanctions we will offer you a review and tell you about your right of appeal. The application form must be signed: You must be approved before you sell or deal in controlled oil unless you qualify for an exclusion.
The boxed text below has the force of law If you have either a suspicion based on the standard checks see paragraph 5. Supplies to domestic end-users exceeding 3, litres individually or 10, litres over p,an month rolling period.
Where your approval has been cancelled at your request because you have ceased to deal in controlled oils, you should complete form HO83which olan also be obtained from the MORC by email: The table below shows the approval requirements for each:.
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.
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You will have no responsibility for ensuring that VAT numbers are correct. This applies even where you may have failed to carry out any checks, although in cases of such negligence you may render yourself liable to other sanctions such as a civil penalty or ultimately withdrawal of approval.
Revenue accounts and records 8. 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 busines for those who continue to deal in controlled oil following notification by HMRC or after becoming aware of the requirement to be registered. You should apply using form HO4.