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HMRC internal manual

Oil Taxation Manual

PRT: administration: appeals against claim decisions - date of receipt of appeal

All incoming post to LB Oil & Gas is date-stamped on the date of receipt. The date on which a notice of appeal is ‘given’ for the purpose of OTA75\SCH5\PARA5(1) is the date on which it is recorded as received by the OTO.

Where, exceptionally, the date of receipt is not recorded, then, if the appeal is correctly addressed to LB Oil & Gas, 5th Floor, South West Wing, Bush House London WC2B 4RD, and is sent by post, notice of appeal will have been given at the time receipt could ordinarily have been expected.