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HMRC internal manual

Oil Taxation Manual

PRT: non-field expenditure - claims

Claims for abortive exploration, exploration and appraisal and research expenditure are made under OTA75\SCH7. There is no time limit for such claims, there are no specified claim periods and claims for supplement are not permitted.

Error or mistake, OTA75\SCH7\PARA1(2)

If a participator makes a claim under OTA75\SCH7 and subsequently discovers that it has made an error or mistake in the claim, this subparagraph permits a supplementary claim to be made.

Application of OTA75\SCH5, OTA75\SCH7\PARA1(3)

A number of the provisions of OTA75\SCH5 (see OT04390) are applied (with appropriate modification) to OTA75\SCH7, namely

  • decisions on claims, OTA75\SCH5\PARA3, see OT04630 
  • appeals, OTA75\SCH5\PARAS5-8, see OT04690 
  • notices of variation, OTA75\SCH5\PARA9, see OT04750.


The penalty provisions relating to fraudulent or negligent claims etc. (see OT18760) are applied to OTA75\SCH7 by OTA75\SCH2\PARAS8-9.

Prevention of double allowance

See OT13790.

Informal claims

See OT04740.