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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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PRT transfer of licence interests contents

  1. OT18020
    PRT transfer of licence interests - outline
  2. OT18030
    PRT: transfer of licence interests - procedures
  3. OT18040
    PRT: transfer of licence interests - unused expenditure relief
  4. OT18050
    PRT: transfer of licence interests - unused losses
  5. OT18060
    PRT: transfer of licence interests - accumulated capital expenditure (or safeguard capital base)
  6. OT18070
    PRT: transfer of licence interests - exempt gas
  7. OT18080
    PRT: transfer of licence interests - successive transfers
  8. OT18090
    PRT: transfer of licence interests - provisional expenditure allowance
  9. OT18100
    PRT: transfer of licence interests - licence debit/credit
  10. OT18110
    PRT: transfer of licence interests - payments on account
  11. OT18120
    PRT: transfer of licence interests - surrender of new participator’s loss
  12. OT18130
    PRT: transfer of licence interests - terminal losses accruing in chargeable period ending after 17 March 2004
  13. OT18131
    PRT: transfer of licence interests - terminal losses: example 1
  14. OT18132
    PRT: transfer of licence interests - terminal losses: example 2
  15. OT18133
    PRT: transfer of licence interests - terminal losses: example 3
  16. OT18135
    PRT: transfer of licence interests - terminal losses accruing in chargeable periods ending before 17 March
  17. OT18140
    PRT: transfer of licence interests - non-field expenditure
  18. OT18150
    PRT: transfer of licence interests - oil allowance
  19. OT18160
    PRT: transfer of licence interests - long-term asset disposals
  20. OT18170
    PRT: transfer of licence interests - transfers of oil
  21. OT18180
    PRT: transfer of licence interests - treatment of overriding royalty
  22. OT18190
    PRT: transfer of licence interests - net profit period
  23. OT18200
    PRT: transfer of licence interests - participation rights