»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  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

OT20200 - Corporation tax general: contents

  1. OT20201
    Background
  2. OT20202
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Introduction
  3. OT20203
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Exploration
  4. OT20204
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Production
  5. OT20205
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Decommissioning and Abandonment
  6. OT20206
    Payments under Licences.
  7. OT20250
    Commencement of trade
  8. OT20251
    World-wide Activities
  9. OT20252
    Sale of a small quantity of oil
  10. OT20254
    Link with mining
  11. OT20255
    Cessation of trade
  12. OT20300
    Take or Pay Gas Sales Contracts
  13. OT20310
    Intangible fixed assets � Oil licences
  14. OT20315
    Intangible fixed assets � Oil Licences � Exclusion from the scheme
  15. OT20400
    EU Emissions trading scheme - Introduction
  16. OT20405
    EU Emissions trading scheme - Phase I
  17. OT20410
    EU Emissions trading scheme - Phase II
  18. OT20415
    EU Emissions trading scheme - Phases III and IV
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated