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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: Capital Allowances: contents

  1. OT42501
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Outline
  2. OT42520
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery brought into the UK - Entitlement to allowance
  3. OT42530
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery brought into the UK - Open market value but limited to original cost if lower
  4. OT42540
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery brought into the UK- Valuations
  5. OT42550
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery allowances - Disposal events
  6. OT42560
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Plant & machinery allowances - Foreign currency
  7. OT42570
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - main rule and single asset rule
  8. OT42590
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - Reduction of allowances and charges on expenditure in a single asset pool
  9. OT42600
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - Effect of significant reduction in use for purposes of qualifying activity
  10. OT42610
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Part use of plant & machinery - Treatment of idle time
  11. OT42620
    Non-Residents Working on the UK Continental Shelf: Capital Allowances - Rigs as ships