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The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
Find out how the supplementary charge is calculated on ring fence profits and when it must be paid.
This HM Revenue and Customs manual sets out the law and practice for the oil and gas fiscal regime.
Check the availability and any issues affecting the Tied Oils Enquiry Service online service.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
This technical note clarifies certain aspects of the measure introduced at Autumn Statement 2016 to reduce administration costs for participators in the Petroleum Revenue Tax (PRT) regime.
How to use Advance Pricing Agreements to resolve transfer pricing issues in oil and gas operations.
The purpose of this technical note is to provide further background and information on the Autumn Budget 2017 announcement on tariff income.
You can send elections, notifications and returns to HM Revenue and Customs by email or electronically to the company’s Shared Workspace.
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