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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Corporation tax ring fence: contents

  1. OT21001
    Corporation Tax Ring Fence: Introduction to the Ring Fence
  2. OT21002
    Corporation Tax Ring Fence: Oil Extraction as a Separate Trade
  3. OT21003
    Corporation Tax Ring Fence: Definition of Oil Extraction Activities
  4. OT21004
    Corporation Tax Ring Fence: Definition of Oil Rights
  5. OT21005
    Corporation Tax Ring Fence: Definition of Oil
  6. OT21006
    Corporation Tax Ring Fence: The Practical Scope of the Ring Fence
  7. OT21010
    Corporation Tax Ring Fence: Associated Companies
  8. OT21015
    Corporation Tax Ring Fence: Delivery Outwith the UK
  9. OT21017
    Corporation Tax Ring Fence: Definitions of Ring Fence Income and Ring Fence Profits
  10. OT21020
    Corporation Tax Ring Fence: Separate Notional Ring Fence and Non-Ring Fence Trades
  11. OT21021
    Corporation Tax Ring Fence: The Extension of the Ring Fence Extension Beyond Case 1
  12. OT21023
    Corporation Tax Ring Fence: Interest Received by Ring Fence Companies
  13. OT21025
    Corporation Tax Ring Fence: Unitisation and Re-determination Interest
  14. OT21026
    Corporation Tax Ring Fence: The valuation of oil: contents
  15. OT21033
    Corporation Tax Ring Fence: Seismic Survey Data
  16. OT21035
    Corporation Tax Ring Fence: Other Income
  17. OT21040
    Corporation Tax Ring Fence: Tariff Receipts and Tax-Exempt Tariffing Receipts
  18. OT21045
    Corporation Tax Ring Fence: Losses and Group Relief: contents
  19. OT21070
    Corporation Tax Ring Fence: Expenses of Management
  20. OT21071
    Corporation Tax Ring Fence: Expenses of Management - Transitional Provisions
  21. OT21075
    Corporation Tax Ring Fence: Deduction of PRT in computing income for CT purposes
  22. OT21076
    Corporation Tax Ring Fence: The treatment of repayments of PRT arising from the carry back of PRT losses
  23. OT21077
    Corporation Tax Ring Fence: The treatment of repayments of PRT
  24. OT21078
    Corporation Tax Ring Fence: The treatment of interest paid on repayments of PRT
  25. OT21080
    Corporation Tax Ring Fence: PRT paid by Foreign Field Participators
  26. OT21083
    Corporation Tax Ring Fence: Sale and Leaseback of assets
  27. OT21090
    Corporation Tax Ring Fence: Currency differences and valuation of oil - Introduction
  28. OT21095
    Corporation Tax Ring Fence: Currency differences and valuation of oil - The basis used for conversion
  29. OT21097
    Corporation Tax Ring Fence: Currency differences and valuation of oil - Possible scenarios
  30. OT21100
    Corporation Tax Ring Fence: The Treatment of ACT
  31. OT21105
    Corporation Tax Ring Fence: Transfer Pricing: contents
  32. OT21140
    Corporation tax ring fence: advance pricing agreements
  33. OT21195
    Corporation tax ring fence: the supplementary charge: contents
  34. OT21240
    Corporation tax ring fence: first-year allowances for a ring fence trade - contents
  35. OT21300
    Corporation Tax Ring Fence: The Payment of Ring Fence CT and the Supplementary Charge in Three Instalments
  36. OT21400
    Corporation tax ring fence: field allowance: contents
  37. OT21500
    Corporation tax ring fence: onshore allowance: contents
  38. OT21600
    Corporation tax ring fence: hire of relevant assets: contents