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Tax and profits

Guidance and regulation

6 results

6 results sorted by Most viewed
  • Oil and gas: Ring Fence Corporation Tax

    The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.

    • From: HM Revenue & Customs
    • Updated:
  • Petroleum Revenue Tax

    What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.

    • From: HM Revenue & Customs
    • Updated:
  • Oil and gas: offshore contractors

    How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.

    • From: HM Revenue & Customs
    • Updated:
  • Oil and gas: supplementary charge

    Find out how the supplementary charge is calculated on ring fence profits and when it must be paid.

    • From: HM Revenue & Customs
    • Updated:
  • Filing Petroleum Revenue Tax information electronically

    You can send elections, notifications and returns to HM Revenue and Customs by email or electronically to the company’s Shared Workspace.

    • From: HM Revenue & Customs
    • Updated:
  • Advance Pricing Agreements for oil and gas

    How to use Advance Pricing Agreements to resolve transfer pricing issues in oil and gas operations.

    • From: HM Revenue & Customs
    • Updated: