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HMRC internal manual

Oil Taxation Manual

PRT: administration: information and inspection powers


Powers to obtain information and inspect premises are contained within FA08\SCH36. This replaced FA93\S187 and SCH21 by virtue of FA09\SCH48 and S96 as of 1st April 2010 and brings PRT in line with other taxes.

Guidance on information and inspection powers can be found at CH20000 of HMRC’s Compliance Handbook.

Included in the information provisions are powers relating to “Involved Third Parties” (FA08\SCH36\PARA61A) and Responsible Person is specifically referred to at item 9 of the Table. See at CH25360.