Oil Taxation Act 1975 section Sch 2 para 14A

Appeal: HMRC review or determination by tribunal

Section 14A sets out the three options available to a participator once they have given HMRC notice of appeal against a petroleum revenue tax assessment or determination.

• Once a participator has given HMRC notice of appeal, they have three possible routes to resolve the dispute.
• The participator may ask HMRC to carry out a formal review of the matter under appeal.
• HMRC may themselves offer to review the matter, which the participator can accept or decline.
• The participator may refer the appeal directly to the tax tribunal for an independent determination.