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HMRC internal manual

Compliance Handbook

Data gathering: Relevant data-holders and relevant data: Petroleum activities: Relevant data

The relevant data for a data-holder who is involved in petroleum activities, see CH29160, is 

  • the particulars of transactions in connection with any activities authorised by a petroleum licence, as a result of which any person is, or might be, liable to tax under

    • section 276 of the Taxation of Chargeable Gains 1992 (TCGA 92)
    • section 1313 of the Corporation Tax Act 2009 (CTA 09), or
    • section 874 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA 05)
  • the particulars of earnings or money treated as earnings, which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 03)), or other payments paid or payable in respect of duties or services performed in an area in which those activities may be carried on under the petroleum licence
  • the particulars of the persons to whom such earnings, money or other payments were paid and are payable, and
  • information and documents relating to the oil field.


SI 2012/847/REG21