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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
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Oil Taxation: recent changes

Below are details of the amendments that were published on 10 January 2013 (see the update index for all updates)

Page Details of update
   
OT00002 New office address
OT00020 RFCT main rate and SC rate from 24/03/2011 updated
OT00030 Historic references to Royalties removed
OT00190 Page updated for fiscal developments 2009 to 2012
OT01007 Correction of errors re Non taxable fields (dates)
OT03100 Clarification of when Board will accept that decommissioning has taken place.
OT15025 Clarification of definition of Tariff Receipts
OT20255 Transfer of trade without change of ownership legislation now at CTA10\S940A
OT21000 CT Ring Fence index page updated for renumbering
OT21060 Carry back of decommissioning losses updated for 2012 fiscal changes
OT21140 Office address updated
OT21200 Supplementary Charge - updated for FA2012
OT21202 Page re-titled Supplementary Charge - General Provisions - updated for FA2012
OT21204 ‘Adjusted Ring Fence Profits’ changes post 23/03/2012
OT21228 New page on Restriction of Relief in respect of decommissioning expenditure: Overview
OT21230 New page on Restriction of Relief in respect of decommissioning expenditure: The amount
OT21231 New page on Increase of relief for decommissioning expenditure where taken into account for PRT: Overview
OT21233 New page on Increase of relief for decommissioning expenditure where taken into account for PRT: The amount
OT21235 Page deleted due to renumbering, now at OT21245
OT21240 New index page for First-Year Allowances for a Ring Fence Trade (was OT2128), new page numbering
OT21241 New number for page old page 21230
OT21242 New number for page old page 21231
OT21244 New number for page old page 21233
OT21245 New number for page old page 21235
OT21246 New number for page old page 21240
OT21247 New number for page old page 21245
OT21401 Field Allowance - background updated for FA 2012
OT21405 Field Allowance - new material re additionally-developed oil fields
OT21410 Updated for Budget 2012 changes to Field Allowances
OT21415 Updated for Budget 2012 changes to Field Allowances
OT21450 Updated for FA2012 changes to Field Allowances
OT26060 New Page - R&D and Farm-ins
OT28045 Decommissioning expenditure - decommissioning studies and cement plugs
OT30825 Correction to statutory cross reference