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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

OT30000 - Capital Gains: Contents

  1. OT30001
    Introduction
  2. OT30008
    Licences for exploration and exploitation: contents
  3. OT30018
    Farm Outs: contents
  4. OT30038
    Undeveloped Areas: contents
  5. OT30070
    Computational Points: contents
  6. OT30098
    Drilling Expenditure: contents
  7. OT30120
    Disposal of Field Interests.
  8. OT30125
    Consideration other than cash: contents
  9. OT30150
    Allowable Costs: contents
  10. OT30200
    Rebasing of Assets Held at 31 March 1982: contents
  11. OT30295
    Valuation of oil assets including shares: contents
  12. OT30440
    Extension of Ring Fence: contents
  13. OT30495
    Unitisations: contents
  14. OT30800
    Non Residents: contents
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