Guidance

Oil and gas: taxation

This guidance was withdrawn on

The Oil & Gas Authority launched a new website on 3 October 2016 to reflect its new status as a government company.

This formalises the transfer of the Secretary of State’s regulatory powers in respect of oil and gas to the OGA, and grants it new powers. This website will no longer be updated. Visitors should refer to www.ogauthority.co.uk

Taxation of exploration for, and production of, oil and gas in the UK and on the UK Continental Shelf