Who can appeal HMRC's decision on oil field abandonment under OTA 1975 Schedule 8 paragraph 3?

The responsible person for the oil field may appeal against HMRC's determination on whether the field has been abandoned. The appeal must be made in writing to HMRC within three months of receiving the decision notice issued under paragraph 2(1) of Schedule 8 of the Oil Taxation Act 1975.

What is the time limit for appealing an HMRC oil field abandonment decision?

The responsible person has three months from the date they receive HMRC's decision notice to lodge a written appeal. This decision notice is issued under paragraph 2(1) of Schedule 8 and formally communicates HMRC's determination on whether the oil field qualifies as abandoned for claiming unrelievable field losses.

Can an appeal against an oil field abandonment decision be withdrawn?

Yes, the responsible person may withdraw the appeal at any time before it has been formally notified to the tribunal by giving written notice to HMRC. Once the appeal has been referred to the tribunal, this straightforward withdrawal route is no longer available and different procedures apply.

What procedures govern appeals against HMRC's oil field abandonment determinations?

The general petroleum revenue tax appeal and review procedures set out in paragraphs 14A to 14I of Schedule 2 to the Oil Taxation Act 1975 apply to abandonment appeals with any necessary modifications. These include the option for HMRC to offer a formal review of the decision before the matter reaches the tribunal.

Oil Taxation Act 1975 Schedule 8 paragraph 3

Reference and determination of question of abandonment of oil field

Schedule 8 paragraph 3 sets out the right to appeal against HMRC's decision on whether an oil field has been abandoned, including time limits, withdrawal of appeals, and the applicable appeal procedures.

The responsible person has three months from receiving HMRC's decision notice to lodge a written appeal against their determination on field abandonment.
An appeal may be withdrawn at any time before it has been formally notified to the tribunal, by giving written notice to HMRC.
The general appeal and review procedures that apply to petroleum revenue tax (set out in Schedule 2, paragraphs 14A to 14I of the Oil Taxation Act 1975) also apply to these abandonment appeals, with any necessary adjustments.
These provisions ensure a structured process for resolving disputes between participators and HMRC over whether an oil field qualifies as abandoned for the purposes of claiming unrelievable field losses.

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