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The RDCO Scheme: background

Visits to RDCOs: general

Approach to visits

Assurance process

Health and safety

Records

Types of visit

Pre-approval visits

Preparation

Basic checks

Business case

Routine assurance visits: visit objectives

Preparation

Basic checks

Examining records

Referrals and reporting of information to RIS

RDCO visits requiring specified action

Visit reports

Dealing with non-compliance: general

Civil penalties

Failure to render returns and / or pay the duty on supplies of red diesel for use in private pleasure craft

Penalty letter for failure to render RDCO returns and / or pay the duty on supplies of red diesel for use in private pleasure craft

Applying multiple penalties

The role of the issuing officer

Incomplete/inaccurate returns

Duty of care failings

Duty of care: interviewing the trader

Duty of care: testing traders' controls

Conditions of approval

Withdrawal of approval

Assessments

RDCO law, contraventions and penalties: what must I look for when interpreting the law

RDCO law

Contraventions attracting penalties

Oil distributor's sales records - extraction of information