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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

PRT: allowable field expenditure - contents

  1. OT09025
    PRT: allowable field expenditure - outline
  2. OT09050
    PRT: allowable field expenditure - searching
  3. OT09075
    PRT: allowable field expenditure - obtaining a relevant licence
  4. OT09100
    PRT: allowable field expenditure - ascertaining
  5. OT09125
    PRT: allowable field expenditure - winning
  6. OT09150
    PRT: allowable field expenditure - measuring
  7. OT09175
    PRT: allowable field expenditure - transporting
  8. OT09200
    PRT: allowable field expenditure - initial treatment or initial storage
  9. OT09225
    PRT: allowable field expenditure - disposing
  10. OT09250
    PRT: allowable field expenditure - decommissioning - related expenditure
  11. OT09275
    PRT: allowable field expenditure - material stocks
  12. OT09300
    PRT: allowable field expenditure - redundancy
  13. OT09325
    PRT: allowable field expenditure - overheads
  14. OT09350
    PRT: allowable field expenditure - insurance
  15. OT09375
    PRT: allowable field expenditure - apportionment of expenditure
  16. OT09400
    PRT: allowable field expenditure - tariff related expenditure
  17. OT09425
    PRT: allowable field expenditure - prevention of double allowance
  18. OT09450
    PRT: allowable field expenditure - non-allowable field expenditure
  19. OT09475
    PRT: allowable field expenditure - specifically excluded expenditure: interest
  20. OT09500
    PRT: allowable field expenditure - specifically excluded expenditure: land and buildings
  21. OT09525
    PRT: allowable field expenditure - specifically excluded expenditure: production related
  22. OT09550
    PRT: allowable field expenditure - specifically excluded expenditure: payments to obtain a licence (other than to Secretary of State)
  23. OT09575
    PRT: allowable field expenditure - specifically excluded expenditure: payments in respect of tax assessed on non-resident contractors
  24. OT09600
    PRT: allowable field expenditure - anti-avoidance provisions: sale and leaseback
  25. OT09625
    PRT: allowable field expenditure - subsidised expenditure