Return requirements are set out in para 13.17 of Notice 184A. The Mineral Oil Reliefs Centre (MORC) monitored return compliance and issued reminder/warning letters to traders failing to meet the deadline of 14th of the month following the end of the agreed accounting period. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) In cases of persistent non-compliance officers should consider recommending revocation of the trader’s Tied Oil approval. These cases will be referred to assurance officers by RIS. Prior to any revocation action officers must send a full report of the circumstances to MORC (or BT Ops if this work has transferred there) for consideration.