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HMRC internal manual

Oil Taxation Manual

PRT compliance: risk assessment - evaluating potential sources of risk against all available information

Risks cannot always be identified on the basis of reviews of returns and claims and information in the public domain, for example see TCRM4000. Part of the risk assessment process should, for appropriate customers, include annual discussions with operators to cover issues arising on fields and terminal & pipeline systems.

For a Low Risk Customer the approach described in TCRM2420 will apply.