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HMRC internal manual

Oil Taxation Manual

The OGA role in the UK North Sea: other liaison between the OGA and LB Oil and Gas

Other areas of liaison between LB Oil and Gas and the OGA include:

  • the exchange of details of OGA consents for major oilfield works,
  • checks on the fiscal metering systems of all UKCS oil field assets, which is relevant to the valuation of North Sea oil and assists with the validation of the split of oil and assets for PRT purposes,
  • technical details about the drilling activity, infrastructure and product transportation systems of fields and the progress of field-based projects,
  • changes in licence interests,
  • the provision of production and other data which is used by HMRC in their forecasting of oil tax receipts.