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Contents

Official guidance
Oil Taxation Manual

OT04000 · PRT: administration

  • OT04005 · Chargeable periods
  • OT04030 · Appointment of responsible person
  • OT04060 · Returns by responsible person - PRT 2
  • OT04090 · Returns by participators - PRT 1
  • OT04095 · Returns by participators - PRT 1A
  • OT04100 · Returns by participators - PRT 6
  • OT04120 · Deferral of returns
  • OT04150 · Payment provisions - payment on account - PRT 6
  • OT04180 · Payment provisions - payment on account
  • OT04210 · Payment provisions - instalments
  • OT04240 · Payment provisions - payment of tax
  • OT04270 · Payment provisions - interest
  • OT04280 · Payment provisions - interest cap
  • OT04300 · Assessments and loss determinations
  • OT04330 · Amended assessments and loss determinations
  • OT04360 · Appeals against assessments
  • OT04390 · Claims outline
  • OT04395 · Claims - Schedule 5 \ 7 interface
  • OT04400 · Claims - time limits for claims
  • OT04410 · Claims - claim periods
  • OT04420 · Claims by responsible person - PRT 30
  • OT04425 · Responsible person claims - division of expenditure
  • OT04450 · Responsible person claims - confidentiality
  • OT04480 · Claims by participators - PRT 40
  • OT04510 · Schedule 7 claims
  • OT04540 · Schedule 8 claims
  • OT04570 · Cross field allowance elections
  • OT04600 · Deficient claims
  • OT04630 · Decisions and allowance of claims
  • OT04635 · Decisions - part and final claim decisions
  • OT04640 · Decisions - reservations on claims
  • OT04643 · Decisions - claim period in dispute
  • OT04645 · Decisions - time limit for final claim decision
  • OT04650 · Decisions - timing of claim decisions
  • OT04660 · Claims and correspondence during the assessing rounds
  • OT04690 · Appeals against claim decisions
  • OT04693 · Appeals against claim decisions - date of receipt of appeal
  • OT04696 · Appeals against claim decisions - part and final decisions
  • OT04699 · Appeals against claim decisions - late appeals
  • OT04702 · Appeals against claim decisions - effect of appeal on PRT payable
  • OT04705 · Appeals against claim decisions - determination of appeal by agreement
  • OT04708 · Appeals against claim decisions - abandonment of appeal
  • OT04711 · Appeals against claim decisions - review of decision by another officer
  • OT04714 · Appeals against claim decisions - varying of decisions
  • OT04717 · Appeals against claim decisions - appeal to the Upper Tribunal
  • OT04720 · Negative claims
  • OT04740 · Informal claims
  • OT04743 · Informal claims - procedures
  • OT04746 · Informal claims - research expenditure
  • OT04750 · Notice of variation
  • OT04780 · Withdrawal of claims
  • OT04785 · Relief for overpaid tax
  • OT04790 · Information relating to sales at arm’s length and market value of oil
  • OT04795 · Information and inspection powers
  1. PRT: administration: contents
  2. PRT: administration: appeals against claim decisions - part and final decisions

OT04696 | PRT: administration: appeals against claim decisions - part and final decisions

From HM Revenue & Customs · Oil Taxation Manual

Appeal Rights

There is no limit to the number of part decisions which can be made on a claim. This flows from the wording of the final part of OTA75\SCH5\PARA3(1) - “and where the decision relates to part only of the expenditure claimed or claimed as qualifying, the Board shall give a further notice or notices in relation to the remainder”.

The appeal provisions at OTA75\SCH5\PARA5 therefore operate in respect of each decision independently if there is more than one decision on a claim. If an appeal is made on the grounds that the amount allowed in the decision notice is less than the amount claimed this should be construed as meaning less than that part of the claim to which the decision relates. It cannot therefore mean the entire claim including that part on which no decision has been made. Consequently an appeal right does not arise where there has been merely a reservation of a decision on a particular item of expenditure or expenditure qualifying for supplement. There must be a formal disallowance for there to be a right of appeal.

If there are several part decisions each containing a formal disallowance then the claimant can either appeal against each notice of disallowance individually, on the ground that the expenditure allowed in it is less than the part of the expenditure claimed to which the notice of decision relates, or he can (subject to the time limit) wait until the whole of the claim has been dealt with and appeal on the grounds that the total of the expenditure allowed is less than the amount claimed. He will then, in effect, be appealing against each decision in which some expenditure was disallowed.

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