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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
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PRT: administration: decisions - time limit for final claim decision

The Oil Taxation Acts do not prescribe a time limit for the making of a final decision. However, in view of the time limit of three years after the making of the claim for the claimant to make an appeal (see [O]( against the Board’s notice of decision Inspectors should issue a final decision in good time before the expiry of that time limit. LB Oil & Gas has a target of making final decisions on all claims within two years and nine months of receipt in order to protect the appeal rights of the claimant. If the Inspector is still awaiting information or argument, he will proceed on the basis that the company has not made good its claim and the outstanding balances will be disallowed.