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HMRC internal manual

Oil Taxation Manual

PRT: allowable field expenditure - specifically excluded expenditure: payments in respect of tax assessed on non-resident contractors


Contractors not resident in the UK but providing services in a UK licence area are liable to tax under TCGA92\S276 and ICTA88\S830. If tax remains unpaid later than thirty days after it has become due and payable by the contractors the Board may serve a Notice on the licence holder in accordance with FA73\S38 and FA73\SCH15, see OT43000. OTA75\S3(4)(f) denies PRT relief for such tax paid by the licence holder.