What happens if a participator does not accept HMRC's offer to review a petroleum revenue tax dispute?

Under section 14H of the Oil Taxation Act 1975, if a participator does not accept HMRC's offer of review, they may instead notify the appeal directly to the tribunal. The tribunal will then independently determine the disputed matter, removing it entirely from HMRC's control and issuing a binding decision.

What is the time limit for notifying an appeal to the tribunal under section 14H?

The participator must notify the appeal to the tribunal within the acceptance period, which is the same deadline that applied for accepting HMRC's review offer as defined under paragraph 14C of Schedule 2. If that period has passed, the participator may only proceed with the tribunal's permission.

Can a participator notify an appeal to the tribunal after the acceptance period has expired?

Yes, but only with the tribunal's permission. The tribunal will typically consider whether there was a reasonable excuse for the delay before granting leave to proceed. Late notification is not automatic, and the participator must apply to the tribunal and demonstrate justification for missing the original deadline.

What role does the tribunal play once an appeal is notified under section 14H?

Once the appeal is validly notified, the tribunal takes full responsibility for determining the disputed petroleum revenue tax matter. The issue moves entirely out of HMRC's hands, and the tribunal makes a binding decision on the point in question, providing an independent resolution to the dispute.

Oil Taxation Act 1975 section 14H

Notifying appeal to tribunal after review offered but not accepted

Section 14H explains what happens when HMRC have offered to review a matter under dispute but the participator has not accepted that offer, and how the participator can instead take the appeal directly to the tribunal.

Where HMRC have offered a review and the participator has not accepted, the participator may instead notify the appeal to the tribunal.
The appeal must be notified to the tribunal within the acceptance period — the same deadline that applied for accepting the review offer.
If the acceptance period has already ended, the participator can only notify the appeal to the tribunal with the tribunal's permission.
Once the appeal is notified to the tribunal, the tribunal will determine the matter in question.

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