Tax and profits

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Guidance and regulation

• Oil and gas: Ring Fence Corporation Tax
  • Detailed guide
  • 31 July 2015
  • HM Revenue & Customs
• Petroleum Revenue Tax
  • Detailed guide
  • 3 May 2023
  • HM Revenue & Customs
• Oil and gas: supplementary charge
  • Detailed guide
  • 20 July 2015
  • HM Revenue & Customs
• Oil and gas: offshore contractors
  • Detailed guide
  • 14 January 2021
  • HM Revenue & Customs
• Advance Pricing Agreements for oil and gas
  • Detailed guide
  • 11 September 2025
  • HM Revenue & Customs

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Organisations

• HM Revenue
  & Customs