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HMRC internal manual

Oil Taxation Manual

PRT: administration: claims by responsible person - PRT 30


Form of claim

A claim under Schedule 5 should be submitted on form PRT30. The statutory declaration required as part of the claim is on a separate form PRT(D6). Copies of these forms can be found on the the Board’s website. Completed forms should show:

  1. The field, the full name of the Responsible Person and the claim period.
  2. Details of the expenditure claimed as qualifying under each of the sub paragraphs of OTA75\S3.
  3. Details of the expenditure claimed on long term assets under OTA75\S4 or OTA83\S3 together with any supporting schedules (OTA75\SCH5\PARA2(5)).

Special information is required in respect of each category of asset and for non-dedicated mobile assets details of any excess allowances for earlier periods (OTA75\S4(9) and OTA75\S4(10)).

  1. The percentage interest of each field participator and a statement of the shares appropriate to him.

The responsible person must ensure that a declaration is made on a form PRT (D6) for all claims which are made. The declaration must be signed by an authorised officer of the company and must be sent to LB Oil & Gas with the PRT 30.

Further guidance on the completion of form PRT 30 is included in the PRT Forms Completion Guide, which is available from LBS Oil & Gas in electronic format.

Time Limits, OTA75\SCH5\PARA2

Generally see OT04400

For Schedule 5 claims where the claim period coincides with or includes a chargeable period for which LB Oil & Gas has agreed to a deferral of the responsible person’s return and the earlier of the time that the return is delivered or the latest time for the delivery of the return following the agreed deferral is more than two years after the end of the claim period, then the time limit is extended to two years after the earlier of the deferred delivery date and the date of delivery of the return.