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COM110170 | Pursuit: automatic and clerical pursuit: oil and gas companies

From HM Revenue & Customs · COTAX Manual

Oil and gas companies are dealt with by the Oil Taxation Office (OTO), which is part of the Large Business Service offices with a numeral of 234900 for assessing activities.

The OTO sets the Oil/Gas Exploration Case indicator to show that the company is an oil or gas company. You can view the oil case indicator using function VTPR (View Taxpayer).

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For a list of forms relevant to this subject, see COM110171.

For a list of functions to use in particular situations, see COM110172.

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