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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
  2. OT40000

OT43000 - Non-residents working on the UK continental shelf: transfer pricing: contents

  1. OT43001
    Introduction
  2. OT43060
    Interaction with Double Taxation Treaties
  3. OT43100
    Drilling Operating Structures
  4. OT43110
    What is a Rig?
  5. OT43130
    Characteristics of a bareboat charter
  6. OT43160
    Bareboat Charter - Rig market
  7. OT43170
    Bareboat Charter - Types of Day Rates
  8. OT43200
    Bareboat Charter - Day Rates
  9. OT43280
    Day Rates - Semi Submersible v Jack-up
  10. OT43300
    Bareboat Charter - Transfer Pricing Challenge
  11. OT43320
    Determining the transfer price - Approved Methods
  12. OT43330
    Bareboat Charter - - Comparable Uncontrolled Price
  13. OT43360
    Bareboat Charter - Resale Price Method
  14. OT43380
    Bareboat Charter - Cost Plus Method
  15. OT43400
    Bareboat Charter - Transactional Net Margin Method
  16. OT43450
    Bareboat Charter - Profit Split Method
  17. OT43455
    Advance Pricing Agreements
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