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HMRC internal manual

Oil Taxation Manual

Corporation tax ring fence: the supplementary charge: contents

  1. OT21200
    The Supplementary Charge – Introduction
  2. OT21202
    The Supplementary Charge – Commencement
  3. OT21204
    The Supplementary Charge – The meaning of “Adjusted Ring Fence Profits”
  4. OT21206
    The Supplementary Charge – The meaning of “Finance Costs”
  5. OT21209
    The Supplementary Charge – The Meaning of “Finance Lease” and “Accounts”
  6. OT21215
    The Supplementary Charge – Management Provisions
  7. OT21218
    The Supplementary Charge – Interaction with Ring Fence losses
  8. OT21219
    The Supplementary Charge - No supplementary charge losses or adjusted ring fence losses
  9. OT21220
    The Supplementary Charge - Negative financing costs
  10. OT21221
    The Supplementary Charge - Ring fence trading profit with negative financing costs
  11. OT21222
    The Supplementary Charge – Ring fence trading loss with negative finance costs
  12. OT21223
    The Supplementary Charge – Example 1 - The carry forward of a CT Ring Fence loss and a shadow computation tracking financing costs
  13. OT21224
    The Supplementary Charge – Example 2 - Group relief of Corporation Tax Ring Fence Loss and a shadow computation tracking financing costs
  14. OT21228
    The Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: Overview
  15. OT21230
    The Supplementary Charge - Restriction of relief in respect of decommissioning expenditure: The amount of restriction
  16. OT21231
    The Supplementary Charge - Increase of relief in respect of decommissioning expenditure where the expenditure is taken into account for PRT purposes: Overview
  17. OT21233
    The Supplementary Charge - Increase of relief in respect of decommissioning expenditure where such expenditure is taken into account for PRT purposes: The amount of additional deduction