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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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PRT: administration: contents

  1. OT04005
    Chargeable Periods,
  2. OT04030
    Appointment of Responsible Person
  3. OT04060
    Returns by Responsible Person PRT 2
  4. OT04090
    Returns by Participators PRT 1
  5. OT04095
    Returns by Participators: PRT 1A
  6. OT04100
    Returns by Participators: PRT 6
  7. OT04120
    Deferral of Returns
  8. OT04150
    Payment Provisions: Payments on Account: PRT 6
  9. OT04180
    Payment on account
  10. OT04210
    Payment Provisions: Instalments
  11. OT04240
    Payment Provisions: Payment of Tax
  12. OT04270
    Payment Provisions: Interest
  13. OT04280
    Payment Provisions: Interest Cap
  14. OT04300
    Assessments and Loss Determinations
  15. OT04330
    Amended Assessments and Loss Determinations
  16. OT04360
    Appeals against Assessments
  17. OT04390
    Claims Outline
  18. OT04395
    Claims: Schedule 5 / Schedule 7 Interface
  19. OT04400
    Claims: Time Limits
  20. OT04410
    Claims: Claim Periods
  21. OT04420
    Claims By Responsible Person: PRT 30
  22. OT04425
    Responsible Person Claims: Division of Expenditure
  23. OT04450
    Responsible Person Claims: Confidentiality
  24. OT04480
    Claims by Participators: PRT40
  25. OT04510
    Schedule 7 Claims PRTD8 & PRT60B
  26. OT04540
    Schedule 8 Claims
  27. OT04570
    Cross Field Allowance Elections
  28. OT04600
    Deficient Claims
  29. OT04630
    Decisions And Allowance Of Claims
  30. OT04635
    Decisions: Part and Final Claim Decisions
  31. OT04640
    Decisions: Reservations on Claims
  32. OT04643
    Decisions: Claim Period in Dispute
  33. OT04645
    Decisions: Time Limit for Final Claim Decision
  34. OT04650
    Decisions: Timing of Claim Decisions
  35. OT04660
    Claims and Correspondence during the assessing rounds
  36. OT04690
    Appeals against Claim Decisions
  37. OT04693
    Appeals against Claim Decisions: Date of Receipt of Appeal
  38. OT04696
    Appeals against Claim Decisions: Part and Final Decisions
  39. OT04699
    Appeals against Claim Decisions: Late Appeals
  40. OT04702
    Appeals against Claim Decisions: Effect of Appeal on PRT Payable
  41. OT04705
    Appeals against Claim Decisions: Determination of Appeal by Agreement
  42. OT04708
    Appeals against Claim Decisions: Abandonment of Appeal
  43. OT04711
    Appeals against Claim Decisions: Review by Another Officer
  44. OT04714
    Appeals against Claim Decisions: Varying of Decisions
  45. OT04717
    Appeals against Claim Decisions: Appeal to the Upper Tribunal
  46. OT04720
    Negative Claims
  47. OT04740
    Informal Claims
  48. OT04743
    Informal Claims: Procedures
  49. OT04746
    Informal Claims: Research Expenditure
  50. OT04750
    Notices Of Variation
  51. OT04780
    Withdrawal Of Claims
  52. OT04785
    relief for overpaid tax
  53. OT04790
    Information Powers
  54. OT04795
    Information Powers: Documents and Particulars