How does an oil field participator notify an appeal to the tribunal under section 14D of the Oil Taxation Act 1975?

Once a participator has given formal notice of appeal to HMRC regarding an oil taxation decision, they may notify the appeal to the tax tribunal. The tribunal then assumes responsibility for deciding the disputed matter. This provides a direct route to independent adjudication outside HMRC's internal processes.

When is a participator prevented from going directly to the tribunal under section 14D?

The direct route to the tribunal is blocked in two situations: first, where HMRC have already notified the participator of their view as part of a formal review process under paragraph 14B; and second, where HMRC have offered a review under paragraph 14C. In either case, the participator cannot bypass the review.

Can a participator still appeal to the tribunal after an HMRC review has been started or offered?

Yes. Where the direct route is blocked by a review, the participator can still notify the appeal to the tribunal under separate provisions. Paragraph 14G covers appeals after a review has concluded, and paragraph 14H applies where a review offer has lapsed without being accepted by the participator.

What is the practical effect of section 14D on oil taxation dispute resolution in the United Kingdom?

Section 14D channels disputes either directly to the tribunal or through HMRC's review process first, but prevents both routes running simultaneously. This ensures orderly resolution of oil field tax disputes by requiring participators to complete or decline a review before tribunal notification becomes available again.

Oil Taxation Act 1975 section 14D

Notifying appeal to the tribunal

Section 14D sets out how a participator can take an appeal to the tribunal after giving notice of appeal to HMRC, and when this direct route is or is not available.

Once a participator has given notice of appeal to HMRC, they may notify the appeal to the tribunal, which will then decide the matter.
This direct route to the tribunal is not available if HMRC have already issued their view of the matter under a formal review process (paragraph 14B) or have offered a review (paragraph 14C).
Where HMRC have already initiated or offered a review, the participator can only notify the appeal to the tribunal if separately permitted to do so under the provisions governing post-review appeals (paragraphs 14G or 14H).
The effect is to channel disputes either directly to the tribunal or through HMRC's review process first, but not both simultaneously.

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