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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

PRT: administration: contents

  1. OT04005
    PRT: administration: chargeable periods
  2. OT04030
    PRT: administration: appointment of responsible person
  3. OT04060
    PRT: administration: returns by responsible person - PRT 2
  4. OT04090
    PRT: administration: returns by participators - PRT 1
  5. OT04095
    PRT: administration: returns by participators - PRT 1A
  6. OT04100
    PRT: administration: returns by participators - PRT 6
  7. OT04120
    PRT: administration: deferral of returns
  8. OT04150
    PRT: administration: payment provisions - payment on account - PRT 6
  9. OT04180
    PRT: administration: payment provisions - payment on account
  10. OT04210
    PRT: administration: payment provisions - instalments
  11. OT04240
    PRT: administration - payment provisions - payment of tax
  12. OT04270
    PRT: administration: payment provisions - interest
  13. OT04280
    PRT: administration: payment provisions - interest cap
  14. OT04300
    PRT: administration: assessments and loss determinations
  15. OT04330
    PRT: administration: amended assessments and loss determinations
  16. OT04360
    PRT: administration: appeals against assessments
  17. OT04390
    PRT: administration: claims outline
  18. OT04395
    PRT: administration: claims - Schedule 5 \ 7 interface
  19. OT04400
    PRT: administration: claims - time limits for claims
  20. OT04410
    PRT: administration: claims - claim periods
  21. OT04420
    PRT: administration: claims by responsible person - PRT 30
  22. OT04425
    PRT: administration: responsible person claims - division of expenditure
  23. OT04450
    PRT: administration: responsible person claims - confidentiality
  24. OT04480
    PRT: administration: claims by participators - PRT 40
  25. OT04510
    PRT: administration: Schedule 7 claims
  26. OT04540
    PRT: administration: Schedule 8 claims
  27. OT04570
    PRT: administration: cross field allowance elections
  28. OT04600
    PRT: administration: deficient claims
  29. OT04630
    PRT: administration: decisions and allowance of claims
  30. OT04635
    PRT: administration: decisions - part and final claim decisions
  31. OT04640
    PRT: administration: decisions - reservations on claims
  32. OT04643
    PRT: administration: decisions - claim period in dispute
  33. OT04645
    PRT: administration: decisions - time limit for final claim decision
  34. OT04650
    PRT: administration: decisions - timing of claim decisions
  35. OT04660
    PRT: administration: claims and correspondence during the assessing rounds
  36. OT04690
    PRT: administration: appeals against claim decisions
  37. OT04693
    PRT: administration: appeals against claim decisions - date of receipt of appeal
  38. OT04696
    PRT: administration: appeals against claim decisions - part and final decisions
  39. OT04699
    PRT: administration: appeals against claim decisions - late appeals
  40. OT04702
    PRT: administration: appeals against claim decisions - effect of appeal on PRT payable
  41. OT04705
    PRT: administration: appeals against claim decisions - determination of appeal by agreement
  42. OT04708
    PRT: administration: appeals against claim decisions - abandonment of appeal
  43. OT04711
    PRT: administration: appeals against claim decisions - review of decision by another officer
  44. OT04714
    PRT: administration: appeals against claim decisions - varying of decisions
  45. OT04717
    PRT: administration: appeals against claim decisions - appeal to the Upper Tribunal
  46. OT04720
    PRT: administration: negative claims
  47. OT04740
    PRT: administration: informal claims
  48. OT04743
    PRT: administration: informal claims - procedures
  49. OT04746
    PRT: administration: informal claims - research expenditure
  50. OT04750
    PRT: administration: notice of variation
  51. OT04780
    PRT: administration: withdrawal of claims
  52. OT04785
    PRT: administration - relief for overpaid tax
  53. OT04790
    PRT: administration: information relating to sales at arm’s length and market value of oil
  54. OT04795
    PRT: administration: information and inspection powers