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HMRC internal manual

Oil Taxation Manual

PRT: appendices - PRT forms

PRT Forms currently in use

LB Oil & Gas will accept substitute forms which are in precisely the same format as the official versions. Substitute forms must be approved by LBS Oil & Gas before use. The PRT Forms are available for download from the

The forms currently in use do not yet reflect the changes made at Autumn Statement 2016. The reporting requirements for the oil allowance in PRT 1 and PRT 2 and the tax liability instalment reporting requirement in PRT 6 do not need to be completed from 2H 2016 onwards. If you are unsure about which sections to complete, please contact Ian Barker in the PRT team (

PRT1 Petroleum Revenue Tax: Return by Participator
PRT2 Return by Responsible Person
PRT3 PRT Assessment set
PRT4(A) Amendments of PRT Assessments under Paragraph 12 Sch 2 OTA 1975
PRT4D(A) Amendments of PRT Determinations under Paragraph 12 Sch 2 OTA 1975
PRT6 Statement of Tax payable on Account Section 1 PRTA 1980
PRT9 Amended computation of assessable profits (before losses) or allowable loss
PRT10 Cumulative record of oil allowance utilised (Section 8(6) Oil Taxation Act 1975)
PRT22 Acknowledgement of receipt of Returns
PRT23 Application for the consent of the Board to the making of an election under Regulation 6, Oil Taxation (Gas Banking Schemes) Regulations 1982. Participator’s undertaking (Regulation 5(5)).
PRT25 Notice of payment being withheld
PRT30 Expenditure claim under Schedule 5 by Responsible Person
PRT40 Expenditure claim under Schedule 6 by Participator
PRT43 Expenditure Claims: Information slips and Utilisation Record
PRT47 Unrelievable field loss claim
PRT53 Expenditure Claim folder
PRT55 Claim decision notice
PRT60 Abortive expenditure claim under Section 5 OTA 1975
PRT60A Exploration and Appraisal Expenditure claim under Section 5A OTA 1975
PRT60B Research Expenditure claim under Section 5B, OTA 1975
PRT62 Summary of Informal Schedule 7 Claim
PRT63 Safeguard: Records of accumulated Capital Expenditure (S9(3))
PRT64 Computation of Safeguard (S9)
PRT65 Cross-field Allowance Election under Section 65 Finance Act 1987 (Plus Insert: notes on completion)
PRT66 Cross field allowance folder
PRT70 Notice of spreading election under paragraph 9 Schedule 3, OTA 1975
PRT80 Notice of Transfer of Interest
PRT90 Computation of Net Profit Period
PRT133 Participator assessment file copy folder
PRT133(slip) Record of APRT Credit
PRT 135 (Stats) Cover for Stats copies
PRT 136 (Dup) Advance Petroleum Revenue Tax (APRT) Notice of Assessment
PRT1005 Advance Petroleum Revenue Tax. Collector’s Duplicate
PRT1005/A Cover note for Agents copy of notice of assessment
PRT1006 Claim for Repayment of Excess APRT Credit under Section 1 APRT Act 1986
PRT1007 Claim for Repayment of Excess APRT Credit under Paragraph 14, Schedule 19, FA 1982
PRT1009 APRT work sheet
PRT1012 Statement of adjustment to assessments
PRT1012(6) Cover note for Statement of adjustment to assessments
PRT(D1) Declaration for Returns under OTA75\SCH2\PARA2 (Forms PRT 1)
PRT(D2) Declaration for Returns under OTA75\SCH2\PARA5 (Forms PRT 2)
PRT(D3) Declaration for Returns under PRTA80\S1(1)(a) (Forms PRT 6)
PRT(D4) Declaration for Claims under OTA75\SCH6 (Forms PRT 40)
PRT(D5) Declaration for Claims under OTA75\S5 and OTA75\SCH7 (Forms PRT 60)
PRT(D6) Declaration for Claims under OTA75\SCH5 (Forms PRT 30)
PRT(D7) Declaration for Claims under OTA75\S5A and OTA75\SCH7 (Forms PRT 60A)
PRT(D8) Declaration of Claims under OTA75\S5B and OTA75\SCH7 (Forms PRT 60B)
PRT(D9) Declaration for Claims under OTA75\SCH8 (Forms PRT 47)