Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Capital allowances - mineral extraction allowance: contents

  1. OT26301
    Capital allowances: mineral extraction allowance - introduction
  2. OT26305
    Capital allowances: mineral extraction allowance - interaction with other types of capital allowances
  3. OT26310
    Capital allowances: mineral extraction allowance - first-year allowances for ring fence mineral exploration and access
  4. OT26315
    Capital allowances: mineral extraction allowance - rates of writing down allowances
  5. OT26320
    Capital allowances: mineral extraction allowance - acquisition of a mineral asset owned by a previous trader (second hand assets)
  6. OT26325
    Capital allowances: mineral extraction allowance - acquisition of an oil licence from a non trader
  7. OT26330
    Capital allowances: mineral extraction allowance - acquisition of other assets from non-traders
  8. OT26335
    Capital allowances: mineral extraction allowance - limitations on qualifying expenditure on second hand assets
  9. OT26340
    Capital allowances: mineral extraction allowance - definition of mineral asset
  10. OT26345
    Capital allowances: mineral extraction allowance - definition of mineral exploration and access
  11. OT26350
    Capital allowances: mineral extraction allowance - qualifying and non-qualifying expenditure
  12. OT26355
    Capital allowances: mineral extraction allowance - qualifying expenditure in oil trades
  13. OT26360
    Capital allowances: mineral extraction allowance - restrictions on qualifying expenditure
  14. OT26370
    Capital allowances: mineral extraction allowance - disposal events and disposal values
  15. OT26380
    Capital Allowances: mineral extraction allowance - balancing allowances and charges
  16. OT26390
    Capital allowances: mineral extraction allowance - pre-trading expenditure
  17. OT26395
    Capital allowances: mineral extraction allowance - migration to UK residence