The Oil and Gas sector in the UK has seen the following changes in Q1 2024: how a change of control is treated under a UK licence; a revised charging scheme for the approval of offshore decommissioning programmes[1]; and the extension of the windfall tax. Details of the changes are set out below but the key points to note are: the change of control authorisations, although not substantially altering the practice for companies that sought comfort letters from the NSTA, introduces an additional administrative step. Companies affected by this change must now ensure that consent is obtained prior to completing transactions which would trigger the change of control provision; and the adjustment in the decommissioning cost recovery measure and the extension of the windfall tax increases the financial pressure on oil and gas companies. While these policies may appease the public in respect of rising energy bills and ensure that decommissioning programmes are not funded from central budgets, it prompts speculation on how the oil and gas sector will adapt to these additional costs. Further details on the charging regime are essential for industry stakeholders.