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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)

  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

  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