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HMRC internal manual

Import and export pipe-lines

From
HM Revenue & Customs
Updated
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Approval: Procedure table

General

It is recommended that all such applications be considered at a single point in a Collection.

Initial consideration of application

The application should provide the essential details needed for full consideration of the impact on official audit etc resources, and be accompanied by a line drawing (or map)of its whole length. The intended dates for laying the pipeline, pressure-testing it and initially flushing it should be indicated as soon as known, together with the date that oil [or gas] is expected to flow. As the Commissioners formal approval will be issued to the operator of the finished line that operator should be named in the application.

[Note: The operator may be one legal person in the consortium of persons with a financial interest in the pipeline].

Other details to be provided are:

  • the name by which the pipeline will be known;
  • the length of the pipeline and its diameter;
  • the longitude and latitude at which the pipeline enters [or leaves, in the case of export pipe-lines] UK territorial waters;
  • the point of the coast at which the pipeline will come ashore;
  • the name (if in different ownership than the pipeline operator) and address of the on- shore site marking the end of the pipeline, and the designation of the boundary value.

Acknowledgement of receipt

Receipt of the application must be acknowledged by letter; if the application is incomplete that letter should ask for the further detail to be supplied as soon as it is known.

Issue of Approval

Formal Approval of an import/export pipeline should not be issued until the testing phase of construction has been completed. Subject to the Commissioners being satisfied that the pipeline-operation presents no unnecessary risks to official staff nor to revenue-protection, and statistical reporting requirements will be met, a letter of Approval should be issued to take effect just prior to the commissioning of the pipeline.

Content of Approval letter

No form letter of Approval of pipe-lines is produced, but an example is offered at IMEXPG502000 which may be modified to fit particular circumstances.