File a Petroleum Revenue Tax return

Use form PRT1 to complete a Petroleum Revenue Tax (PRT) return, if you're a participator in an oil field.


Return by participator (PRT1)


You must complete this form and deliver it to HM Revenue and Customs (HMRC) within 2 months after the end of the chargeable period, under the provisions of paragraph 2, Schedule 2 Oil Taxation Act 1975.

If you’re a participator in an oil field you can also use Petroleum Revenue Tax forms:

Published 4 April 2014
Last updated 14 August 2017 + show all updates
  1. Section G has been removed as reporting of zero-rating of Petroleum Revenue Tax is no longer required.
  2. First published.