What is the post-review period for notifying a petroleum revenue tax appeal to the tribunal under section 14G of the Oil Taxation Act 1975?

Where HMRC completed their review on time, the post-review period is 30 days from the date of the document setting out their review conclusions. Where HMRC failed to complete the review within the required timeframe, the period begins the day after the deadline expired and runs until 30 days after HMRC eventually issue their late conclusions.

Can a participator notify an appeal to the tribunal after the post-review period has expired?

Yes, but only with the tribunal's permission. If the participator misses the post-review period, they are not automatically shut out. They must apply to the tribunal and explain why the notification was late. The tribunal then decides whether to grant permission to proceed with the late appeal notification.

When does section 14G of the Oil Taxation Act 1975 apply?

Section 14G applies in two situations: first, where HMRC have given notice of their review conclusions within the required timeframe; and second, where the statutory time limit for HMRC to complete the review has expired without HMRC having issued their conclusions. In both cases, the participator may notify the appeal to the tribunal.

What happens once a participator notifies the appeal to the tribunal under section 14G?

Once the participator has notified the appeal to the tribunal, the tribunal assumes responsibility for determining the matter in question. This effectively removes the dispute from the HMRC review process and places it into formal tribunal proceedings, where an independent determination will be made.

Oil Taxation Act 1975 section 14G

Notifying appeal to tribunal after review concluded

Section 14G sets out the rules and time limits for a participator to refer a petroleum revenue tax appeal to the tribunal once HMRC have completed (or failed to complete) their review of the matter.

After HMRC conclude a review, or fail to conclude it within the required timeframe, the participator may notify the appeal to the tribunal within a 30-day post-review period.
If HMRC complete the review on time, the 30-day period runs from the date of the document notifying the review conclusions.
If HMRC fail to complete the review within the required period, the post-review window opens immediately after that period expires and ends 30 days after HMRC eventually issue their conclusions.
Once the post-review period has passed, the participator can only notify the appeal to the tribunal if the tribunal grants permission to do so.

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