HCOS2625 - Registered Dealers in Controlled Oils (RDCO): incomplete/inaccurate returns

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

MORC should notify RDCOs that they will be liable to a civil penalty under Section 9 of the Finance Act 1994 if they fail to fully complete all sections of the return accurately, including the HO107 payment return if the RDCO is a supplier of red diesel to private pleasure craft. For instance, for bulk commercial supplies they must include the customers' VAT numbers if they are registered and the full post-code of the delivery address. MORC should issue warning letters and penalties if the trader continues to fail to supply all required return information.

MORC will, however, attempt to correct obvious inaccuracies themselves where possible, by phoning the business.

In the case of inaccuracies discovered on returns that have been submitted, penalties may be issued by the assurance officer, following the appropriate guidance in X-51.