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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Oil Taxation Manual: recent changes

Below are details of the amendments that were published on 14 October 2011 (see the update index for all updates)

Page Details of update  
     
OT03100 PRT overview - updated for FA2011  
OT04300 Updated for changes to time limits  
OT04330 Updated for changes to time limits  
OT04400 Updated for changes to time limits  
OT04750 Updated for changes to time limits  
OT05025 Clarification on “on-sales”  
OT04785 New page relief for overpaid tax  
OT04795 New page Information and Inspection Powers  
OT05250 References updated to CTA  
OT18750 New page re PRT penalties periods from 30 June 2010  
OT18755 Revision to reflect PRT penalties up to 30 June 2010  
OT20310 New page intangible fixed assets  
OT20315 New Page intangible fixed assets exclusion of oil licences  
OT21140 APA’s - legislation & Statement of Practice references updated  
OT21200 Supplementary Charge - updated for FA2011 increase  
OT21202 Supplementary Charge - updated for FA2011 increase  
OT21405 Field Allowance - revised for FA2011 amendment  
OT21407 New Page - On previously decommissioned fields  
OT21410 Definition of qualifying field revised by FA2011  
OT21415 Field Allowance - Updated for FA 2011 amendment  
OT21420 Field Allowance - Updated for FA 2011 amendment  
OT30139 Licence Swaps: Reimbursed expenditure updated for FA 2011  
OT30140 Licence Swaps: Time at which value determined updated for FA 2011  
OT30145 Licence swaps definitions moved from OT30139 and updated for FA 2011  
OT30475 Meaning of Ring Fence Reinvestment and Disposal Consideration - updated for disposals after 24 March 2010  
OT43455 Non Residents - APA’s Statement of Practice updated