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Contents

Official guidance
Oil Taxation Manual

OT05200 · PRT: the nomination scheme - contents

  • OT05202 · PRT: the nomination scheme - why the scheme was introduced
  • OT05205 · PRT: the nomination scheme - the scheme for chargeable periods on or after 01 July 2006: background
  • OT05210 · PRT: the nomination scheme - nomination scheme for deliveries on or after 01 July 2006
  • OT05215 · PRT: the nomination scheme - scope
  • OT05220 · PRT: the nomination scheme - time-limits for making nominations
  • OT05225 · PRT: the nomination scheme - manner of making a nomination
  • OT05230 · PRT: the nomination scheme - content of a nomination made during business hours
  • OT05232 · PRT: the nomination scheme - content of a nomination made outside business hours
  • OT05234 · PRT: the nomination scheme - effective nominations - further provisions
  • OT05240 · PRT: the nomination scheme - ineffective nomination - how to calculate nomination excesses
  • OT05245 · PRT: the nomination scheme: allocating nomination excesses to fields
  • OT05250 · PRT: the nomination scheme - nomination excesses taxable to both CT and SC
  1. PRT: the nomination scheme - contents
  2. PRT: the nomination scheme - manner of making a nomination

OT05225 | PRT: the nomination scheme - manner of making a nomination

From HM Revenue & Customs · Oil Taxation Manual

To be effective a nomination must be made:

  • by e-mail to the following address: [email protected]

In determining when a nomination has been made the time the e-mail (or fax) was sent will be used (Reg. 3(3)).

However, a nomination will not be deemed to have been made until it is received by LB Oil & Gas at the relevant address (Reg. 3(3A)).

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