HM Revenue and Customs Brief 63/07
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Issued 15 October 2007
Registered Dealers in Controlled Oil scheme (RDCO) - option to submit annual
This Revenue & Customs Brief clarifies the application procedure to be used
by businesses wishing to move onto annual returns. Revenue & Customs Brief 38/07
was issued on the 3 May 2007. It advised that compliant businesses who are
supplying fewer than 10,000 litres of controlled oil per year, and who have been
approved for a minimum of 12 months, would only be required to submit an annual
consolidated return rather than monthly returns. This step has been taken to
reduce the burden on small business in complying with the scheme.
The option to submit an annual return will be available from the 1 January
2008, with a month end that suits your business needs. If you wish to be
considered for annual returns, application forms will be available from the 1
November, or from the National Advice Service on 0845 010 9000.
We will update Public Notice 192 Registered Dealers in Controlled Oil in due
course. The current version of this Notice can be seen on our website within the
Leaflets and Booklets/Excise/Oils section.
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© Crown Copyright 2007.
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Article Published/Sorted/Amended on Scopulus 2007-10-18 23:52:26 in Tax Articles