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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Non-residents working on the UK continental shelf: computation of profits: contents

  1. OT42001
    Non-residents working on the UK continental shelf: computation of profits: introduction
  2. OT42010
    Non-residents working on the UK continental shelf: computation of profits: general approach
  3. OT42020
    Non-residents working on the UK continental shelf: computation of profits: exclusions from computation of profits
  4. OT42030
    Non-residents working on the UK continental shelf: computation of profits: companies
  5. OT42050
    Non-residents working on the UK continental shelf: computation of profits: companies - double taxation agreements - example
  6. OT42080
    Non-residents working on the UK continental shelf: computation of profits: individuals
  7. OT42120
    Non-residents working on the UK continental shelf: computation of profits: partnerships
  8. OT42180
    Non-residents working on the UK continental shelf: computation of profits: Norwegian partnerships
  9. OT42220
    Non-residents working on the UK continental shelf: computation of profits: treatment of idle time costs
  10. OT42280
    Non-residents working on the UK continental shelf: computation of profits: treatment of idle time costs - multiple vessels
  11. OT42380
    Non-residents working on the UK continental shelf: computation of profits: mobilisation and demobilisation activities
  12. OT42400
    Non-residents working on the UK continental shelf: computation of profits: mobilisation and demobilisation fees
  13. OT42430
    Non-residents working on the UK continental shelf: computation of profits: loan relationships - general
  14. OT42440
    Non-residents working on the UK continental shelf: computation of profits: loan relationships - application to offshore contractors