This document presents a high level overview of global trends in offshore oil and gas pipeline decommissioning. Further, it provides guidance on: • Frequently adopted evaluation processes to arrive at selected pipeline system decommissioning solutions • The range of potential decommissioning solutions • Methods and technologies available to execute these solutions The document endeavours to address the range of pipeline decommissioning issues and provide discussion on implementation and its associated challenges. The Report does not address offshore oil and gas installations or large subsea structures. Global and regional standards already give clear guidance for decommissioning of installations and there is a growing trend for national regulations/guidance to consider large subsea structures as installations.