HM Revenue & Customs

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1. OT04000 - PRT: administration: contents

   • 23 April 2019
   • Hmrc manual section
   • HMRC

2. OT04795 - PRT: administration: information and inspection powers

   • 23 April 2019
   • Hmrc manual section
   • HMRC

3. OT04790 - PRT: administration: information relating to sales at arm’s length and market value of oil

   • 23 April 2019
   • Hmrc manual section
   • HMRC

4. OT04785 - PRT: administration - relief for overpaid tax

   • 23 April 2019
   • Hmrc manual section
   • HMRC

5. OT04780 - PRT: administration: withdrawal of claims

   • 23 April 2019
   • Hmrc manual section
   • HMRC

6. OT04750 - PRT: administration: notice of variation

   • 23 April 2019
   • Hmrc manual section
   • HMRC

7. OT04746 - PRT: administration: informal claims - research expenditure

   • 23 April 2019
   • Hmrc manual section
   • HMRC

8. OT04743 - PRT: administration: informal claims - procedures

   • 23 April 2019
   • Hmrc manual section
   • HMRC

9. ONSCG1200 - Introduction: background

   • 23 April 2019
   • Hmrc manual section
   • HMRC

10. OT04740 - PRT: administration: informal claims

    • 23 April 2019
    • Hmrc manual section
    • HMRC

11. OT04720 - PRT: administration: negative claims

    • 23 April 2019
    • Hmrc manual section
    • HMRC

12. OT04717 - PRT: administration: appeals against claim decisions - appeal to the Upper Tribunal

    • 23 April 2019
    • Hmrc manual section
    • HMRC

13. Guardian's Allowance: claim form (BG1)

    • 23 April 2019
    • Form
    • HMRC
    • Part of a collection: Child Benefit forms

14. OT04714 - PRT: administration: appeals against claim decisions - varying of decisions

    • 23 April 2019
    • Hmrc manual section
    • HMRC

15. OT04711 - PRT: administration: appeals against claim decisions - review of decision by another officer

    • 23 April 2019
    • Hmrc manual section
    • HMRC

16. Customs warehousing

    • 23 April 2019
    • Detailed guide
    • HMRC
    • Part of a collection: Import and export procedures

17. OT04708 - PRT: administration: appeals against claim decisions - abandonment of appeal

    • 23 April 2019
    • Hmrc manual section
    • HMRC

18. OT04705 - PRT: administration: appeals against claim decisions - determination of appeal by agreement

    • 23 April 2019
    • Hmrc manual section
    • HMRC

19. OT04702 - PRT: administration: appeals against claim decisions - effect of appeal on PRT payable

    • 23 April 2019
    • Hmrc manual section
    • HMRC

20. IDG40230 - Sharing information outside of HMRC: procedural guidance: Memoranda of Understanding

    • 23 April 2019
    • Hmrc manual section
    • HMRC

21. VATVAL08500 - Special valuation provisions: prompt payment discounts - Paragraph 4, Schedule 6, VATA 1994

    • 23 April 2019
    • Hmrc manual section
    • HMRC

22. OT04699 - PRT: administration: appeals against claim decisions - late appeals

    • 23 April 2019
    • Hmrc manual section
    • HMRC

23. OT04696 - PRT: administration: appeals against claim decisions - part and final decisions

    • 23 April 2019
    • Hmrc manual section
    • HMRC

24. OT04690 - PRT: administration: appeals against claim decisions

    • 23 April 2019
    • Hmrc manual section
    • HMRC

25. OT04660 - PRT: administration: claims and correspondence during the assessing rounds

    • 23 April 2019
    • Hmrc manual section
    • HMRC

26. EIM50055 - Airline pilots: industry wide FRE for 2006/07 onwards: purchase of luggage

    • 23 April 2019
    • Hmrc manual section
    • HMRC

27. OT04650 - PRT: administration: decisions - timing of claim decisions

    • 23 April 2019
    • Hmrc manual section
    • HMRC

28. OT04540 - PRT: administration: Schedule 8 claims

    • 23 April 2019
    • Hmrc manual section
    • HMRC

29. OT04645 - PRT: administration: decisions - time limit for final claim decision

    • 23 April 2019
    • Hmrc manual section
    • HMRC

30. INTM338590 - DT applications and claims - Provisional Treaty Relief Scheme for Interest

    • 23 April 2019
    • Hmrc manual section
    • HMRC

31. OT04643 - PRT: administration: decisions - claim period in dispute

    • 23 April 2019
    • Hmrc manual section
    • HMRC

32. INTM338560 - DT applications and claims - Provisional Treaty Relief Scheme for Interest

    • 23 April 2019
    • Hmrc manual section
    • HMRC

33. INTM338550 - DT applications and claims - Provisional Treaty Relief Scheme for Interest

    • 23 April 2019
    • Hmrc manual section
    • HMRC

34. OT04640 - PRT: administration: decisions - reservations on claims

    • 23 April 2019
    • Hmrc manual section
    • HMRC

35. INTM338540 - DT applications and claims - Provisional Treaty Relief Scheme for Interest

    • 23 April 2019
    • Hmrc manual section
    • HMRC

36. VAEC5102 - Recovery assessments: Section 73(7B) assessments- goods removed from a warehouse or fiscal warehouse without payment of VAT due on goods or services

    • 23 April 2019
    • Hmrc manual section
    • HMRC

37. OT04635 - PRT: administration: decisions - part and final claim decisions

    • 23 April 2019
    • Hmrc manual section
    • HMRC

38. VATF23520 - What is VAT fraud?: examples of different types of VAT fraud: missing trader intra-community (MTIC) fraud: descriptions of those involved in MTIC fraud

    • 23 April 2019
    • Hmrc manual section
    • HMRC

39. OT04630 - PRT: administration: decisions and allowance of claims

    • 23 April 2019
    • Hmrc manual section
    • HMRC

40. OT04600 - PRT: administration: deficient claims

    • 23 April 2019
    • Hmrc manual section
    • HMRC