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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 - determination of appeal by agreement

OT04705 | PRT: administration: appeals against claim decisions - determination of appeal by agreement

From HM Revenue & Customs · Oil Taxation Manual

If the Inspector and the claimant agree the allowable expenditure or the amount qualifying for supplement the amount so agreed is to be treated as allowed on the date on which the notice of appeal was given. If the appeal agreement is in respect of the shares of allowable expenditure between the participators, the shares so agreed shall be deemed to be those stated in the previous notice of decision and shall be backdated to it.

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