RDCO BUSINESS PLAN

Please see Appendix D for further information. Details of any changes to the previous version can be found in paragraph 1. In this case, the supply is of the machinery, not the fuel. If a confirmed RDCO and supplies continue, check quarterly to confirm approval has not been withdrawn. Supplies made directly to commercial ships and other marine vessels, excluding private pleasure craft. The supplier will ask you for certain information such as your name, address, VAT number and your intended use of the oil. If you disagree with the decision, you may either accept the review offer or appeal to the independent Tribunal.

Our checks will usually include a visit to you, during which we will look at your premises and everything you do there. If you have any suspicions about a customer to whom you have supplied oil you should notify us as soon as possible. There are several ways in which you may supply oil. This is considered to be a supply of the oil, not of the plant. If your circumstances change and you no longer qualify for exclusion you should apply to us to be approved as an RDCO.

Our checks will usually include a visit to you, during which we will look at your premises and everything you do there. If we accept your application, we will plah a certificate of approval.

The return period will be a calendar month or, if you have received approval, 12 months. In such cases, we will set out our reasons for refusing or revoking your approval in a letter. The boxed text below has the for of law If you have either a suspicion based on the standard checks see paragraph 5. This notice cancels and replaces Notice January See Sections 3 and 4 Supplies Distributors must take reasonable steps to make sure that their customer is properly entitled to receive the oil that is being supplied.

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Maybe Yes this page is useful No this page is not useful Is there anything wrong with this page? We suggest that buying groups discuss with their suppliers the nature of the transactions to make sure that both parties are in agreement on who the end-user is.

HMRC will take action against you if businesa supply a customer while having reason to believe the fuel will be misused. The above sanctions are subject to the appeal provisions contained in the Finance Act If you have either a suspicion based on the standard checks see paragraph 5.

rdco business plan

You must advise the MORC by email: The RDCO Scheme requires that with the exception of those businesses receiving and selling controlled oil in closed pre-packaged containers not exceeding 20 litres, and certain sales made by end-users, anyone dealing in controlled oil must be approved and registered to do so by HMRC.

Daily penalties will be applied from the 46th day after the original penalty was imposed if it remains unpaid. This notice aims to help you understand: If any of these indicators are present at the point of ordering or delivery, you should report the facts to HMRC in accordance with Regulation 9 2 of the RDCO Regulations – see paragraph 5.

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. If your company hires in plant from another hire company for use by one of your customers, the rules busiiness to the supply of fuel equally apply, for example, if the plant will be supplied with fuel contained in the running tank.

If warning letters have also failed to resolve the non-compliance, we may proceed to civil penalties and, ultimately, withdrawal of approval. These circumstances, which have been identified by the industry, are detailed below. See Excise Notice a: You should ask the customer to supply it as soon as possible.

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rdco business plan

The level of information will depend on the nature of the supply. There are several ways in which you may supply oil.

Excise Notice 192: Registered Dealers in Controlled Oil

They may include checks with other government departments and agencies, and with credit rating providers. If any of the indicators in paragraph 5. The lists above are not exhaustive, we may refuse to approve you for reasons other than those listed, businesd we have justifiable reservations about your suitability to deal in controlled oils.

Check businses provide written confirmation in records that the oil is delivered directly into the tank of a vessel.

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You must carry out appropriate checks on all of your customers and be accountable for all of your supplies to them. Rdo, all parties should be aware, that whoever agrees to be responsible for the scheme obligations will require the other party to provide information about the endusers of the oil in order to allow them to discharge those obligations fully under the scheme.

You can do this by phoning our dedicated 24 hour HMRC fraud hotline. You should return the completed form to the MORC at the address shown on the form. The farmer should ensure that the tractor will be used only for purposes for which rebated fuel may be used.

rdco business plan

In certain circumstances suppliers of plant and equipment containing controlled oil are also excluded, please see Appendix B for further information.