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HMRC internal manual

Oil Taxation Manual

PRT: administration: appeals against claim decisions - determination of appeal by agreement

If the Inspector and the claimant agree the allowable expenditure or the amount qualifying for supplement the amount so agreed is to be treated as allowed on the date on which the notice of appeal was given. If the appeal agreement is in respect of the shares of allowable expenditure between the participators, the shares so agreed shall be deemed to be those stated in the previous notice of decision and shall be backdated to it.