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HMRC internal manual

Oil Taxation Manual

PRT: administration - payment provisions - payment of tax

OTA75\SCH2\PARA13

Payment due under assessment, OTA75\SCH2\PARA13

Subject to the right to appeal against an assessment (see OT04360), tax charged in an assessment made on a participator for any chargeable period and payable shall be due within six months after the end of that chargeable period or, if later, thirty days after the issue of the notice of assessment.