Guidance

Filing Petroleum Revenue Tax information electronically

You can send elections, notifications and returns to HM Revenue and Customs by email or electronically to the company’s Shared Workspace.

Overview

Companies and authorised agents can make claims, elections, notifications and returns for the purpose of Petroleum Revenue Tax (PRT) using email or by sending the information over the internet to the company’s Shared Workspace.

A full list of the information that you can send electronically to HM Revenue and Customs (HMRC) is listed in the Schedule to The Petroleum Revenue Tax (Electronic Communications) Regulations 2003 (SI 2003/2718).

Agent authorisation

The company must have authorised the agent to act on its behalf using form 64-8 before the agent can access its data and records. If they have not, the agent will not be able to use HMRC online services.

Registration

You can register on behalf of a company for PRT email or Shared Workspace filing services by writing to your company’s Customer Relationship Manager or PRT Tax Specialist.

You can register an agent acting on behalf of the company in the same way. An agent cannot self register.

Your registration details may also be stored on HMRC systems. The Personal information charter sets out the standards that you can expect from HMRC.

User identification

If you intend to e-file PRT Returns by email or through Shared Workspace when you apply to register you must provide a list of users, including any authorised agents acting on your behalf. HMRC will treat returns submitted by anyone not authorised as undelivered. You must also tell HMRC when users are added to or removed from the list.

If you’re using:

  • email, HMRC will use your email address as identification - HMRC may contact you to authenticate any information sent by email
  • Shared Workspace, HMRC will use your access by User ID and password to verify your identity and authenticate information

Deregistration

If you no longer wish to be registered for PRT filing by email or through Shared Workspace, you can deregister by writing to your company’s Customer Relationship Manager or PRT Tax Specialist. An agent can deregister in the same way. If you’ve been registered for PRT email filing services you’ll have to re-register if you decide to resume e-filing by email at a later time.

Filing by email

Where to send the returns

Once you’ve been accepted for PRT e-filing services, HMRC will tell you the email address where you must send the PRT e-filed returns. HMRC will treat returns sent by email to any other address as not having been delivered. You’ll be told by Large Business Oil and Gas of any changes to this address.

File formats and acknowledgments

You must make the returns in .pdf format, either in the form provided or in a form agreed with Large Business Oil and Gas. You must also use file compression software with an encryption facility, such as WinZip.

An authenticated return filed by email and accepted by HMRC has the same validity and implications as a signed paper return delivered to a HMRC office. You must format the returns, together with all associated signed declarations, as .pdf files before encryption.

You must email the returns to the email address you’ve been given and they will be acknowledged within one working day. You’ll be notified if HMRC cannot decrypt a return. HMRC will treat a return that cannot be decrypted as not having been delivered. Although Large Business Oil and Gas will notify you of any files that cannot be decrypted as soon as possible, they cannot guarantee to do so in time for you to avoid the possibility of incurring penalties.

In addition to the statutory returns, HMRC will also accept a text file or Excel spreadsheet containing the returns data on forms PRT1, PRT2, and Expenditure claims PRT30, PRT40 and PRT60B and PRT6.

It’s voluntary to submit these data files, but HMRC welcome them because they assist in the processing of your returns. These files must be in a fixed format as set out by Large Business Oil and Gas, using specific text (.txt) files and Excel templates. HMRC will give you details of the precise file formats when you register for e-filing. You don’t have to encrypt these files.

Filing by Shared Workspace

Log in

When registered, you can log in to the Shared Workspace using your User ID and password to file your claims, elections, notifications and returns for the purpose of PRT.

Security

You must always keep your User ID and password (PRT e-filing by Shared Workspace) safe and secret. If you forget your Shared Workspace password, you can request a new one from your Shared Workspace Account Manager.

File formats

You must make the returns in .pdf format, either in the form provided or in a form agreed with Large Business Oil and Gas.

An authenticated return filed in Shared Workspace and accepted by HMRC has the same validity and implications as a signed paper return delivered to a HMRC office. You must format the returns, together with all associated signed declarations, as .pdf files but you don’t need to encrypt them. Shared Workspace automatically generates a list of added files at the end of each day, and no separate acknowledgement will be sent.

In addition to the statutory returns, HMRC will also accept a text (.txt) file or Excel spreadsheet containing the returns and claims data. The process is the same as for filing by email.

File in an agreed area

You must file any documents or information in Shared Workspace in an area agreed with HMRC. If you file documents or information in any other area, including any ‘hidden’ area that cannot be viewed by officers of HMRC (including an area that can be accessed only by administrators or coordinators of the Shared Workspace) they will not be treated as delivered.

HMRC terms and conditions

Read the terms and conditions for HMRC Online Services.

PRT Forms

List of all Petroleum Revenue Tax forms.

Published 1 January 2013
Last updated 31 July 2015 + show all updates
  1. The guidance on filing Petroleum Revenue Tax information electronically has been consolidated into one guide.
  2. First published.