Excise Assurance Visits: Tied Oil

04 February 2013

HMRC announced that it intends to start a programme of assurance visits to business customers of Registered Dealers in Controlled Oils (RDCO’s) and Tied Oil Distributors.  Controlled oils include red diesel, rebated bio blend, kerosene and avtur for business use and attract much lower rates of excise duty provided certain conditions are met.

The initial investigation looks to be focussed on small purchases (210 litres or less) but is likely to expand if weaknesses are found in RDCO or business customers systems.

We recommend business users of controlled and tied oils review their records immediately to ensure all receipts and usage of these oils are recorded correctly.


Browse Articles

By Category
Anti Dumping Classification Duty Relief General Origin Valuation
By Tag
By Date
2016 2015 2014 2013 2012 2011 2010 2009

Mailing List

To stay abreast of important news and announcements, join our monthly mailing list.

About Us

We established ITS back in 2001 on the principle of delivering clear and measurable value to the highest professional standards, something that I feel passionately about to this day.

Find out more

What We Do

We understand that you are having to do more with less resulting in long to-do lists, urgent deadlines and a growing pile of projects which could add value if you only had the time.

Find out more

Latest News

From the four building blocks (Origin, Classification, Valuation and Duty Reliefs) to Senior Accounting Officers and their responsibilities and the introduction of AEO.

Latest News