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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
, see all updates

PRT: administration: returns by participators - PRT 6


PRTA80 contains provisions requiring payments on account of PRT for each chargeable period, see OT04150. Payments on account should be submitted with form PRT 6 within the period ending two months from the end of the chargeable period to which it relates.