Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
, see all updates

PRT: administration: appeals against claim decisions - late appeals

OTA75\SCH2\PARA1(1) applies the provisions of TMA70\S48 and 49(1) to PRT which enables late appeals to be submitted where the claimant is of the view that the circumstances fall within TMA70\S49(1).