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HMRC internal manual

Oil Taxation Manual

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.

The tax liability instalment section of PRT 6 no longer needs to be completed from 23 November 2016. As PRT has been permanently zero-rated and no field will make PRT payments again, this section is now redundant and can be left blank.