Scientific referrals: Overview
Scientific referral may be needed to resolve liability disputes between operators & HMRC but you should only resort to this when you have exhausted all other avenues.
This guidance is to help you in collecting all the information needed, and in doing so you may be able to collect enough evidence for you to make a decision without the need for an ‘expert opinion’. British Geological Survey (BGS) have provided a report: ‘’Definition and characteristics of very-fine grained sedimentary rocks: clay, mudstone, shale and slate’’ which will help you. You can access the Scientific Referral BGS report on the Unit of Expertise (UoE) intranet site.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) field study on sand, silt and clay (Word 31KB)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
If you decide to ask for a referral, you must fill in a referral form and show on the form that you have made checks locally- see AGL6500. If you have not done these the UoE will refer the case back for your action.