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  1. Home
  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents

OT03000 - Petroleum Revenue Tax: contents

  1. OT03005
    Introduction to PRT: overview: contents
  2. OT03500
    PRT: Changes - FA93: contents
  3. OT04000
    PRT: Administration: contents
  4. OT05000
    PRT: Valuation: contents
  5. OT08900
    PRT: Expenditure, Allowances and Reliefs: contents
  6. OT15000
    PRT: Tariff and Disposal Receipts: contents
  7. OT15800
    PRT: Tax-Exempt Tariffing Receipts: contents
  8. OT16000
    PRT: Allowable Losses: contents
  9. OT17000
    PRT: Oil Allowance: contents
  10. OT17500
    PRT: Safeguard: contents
  11. OT18000
    PRT: Licence Transfers: contents
  12. OT18250
    PRT: Unitisations and Redeterminations: contents
  13. OT18500
    PRT: Compliance: contents
  14. OT18750
    PRT: Penalties: contents
  15. OT19000
    PRT: Appendices: contents
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