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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
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PRT: the nomination scheme - manner of making a nomination

To be effective a nomination must be made:

  • by e-mail to the following address: or
  • in cases of e-mail disruption, by fax to the following number: 03000 589780.

In determining when a nomination has been made the time the e-mail (or fax) was sent will be used (Reg. 3(3)).

However, a nomination will not be deemed to have been made until it is received by LB Oil & Gas at the relevant address (Reg. 3(3A)).