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HMRC internal manual

Oil Taxation Manual

Corporation tax ring fence: contents

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