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Contents

Official guidance

Oil Taxation Manual

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OT00002 · Introduction
OT00005 · The taxation of the UK oil industry: an overview
OT01000 · The NSTA role in the UK North Sea
OT02000 · Oil Industry accounting
OT03000 · Petroleum Revenue Tax
OT20200 · Corporation tax general
OT21000 · Corporation tax ring fence
OT22000 · Interest and Financing - contents
OT25999 · Capital allowances
OT28000 · Decommissioning and abandonment
OT30000 · Capital Gains
OT40000 · Non-Residents Working on the UK Continental Shelf
OT50000 · Oil contractors ring fence
OT60000 · Transferable Tax History
OT05501 · PRT: royalty - licence debit and credit
OT05505 · PRT: royalty - licence payments
OT05510 · PRT: royalty - royalty paying fields
OT05515 · PRT: royalty - royalty payable
OT05520 · PRT: royalty - royalty -paid
OT05525 · PRT: royalty - royalty repaid
OT05530 · PRT: royalty - periodic payments
OT05535 · PRT: royalty - transfers of interest
OT05540 · PRT: royalty - chargeable or allowable
OT12600 · PRT: supplement - contractor financing: example
OTUPDATE001 · Oil Taxation Manual: update index
OTUPDATE100430 · Oil Taxation Manual: recent changes
OTUPDATE101029 · Oil Taxation Manual: recent changes
OTUPDATE110419 · Oil Taxation Manual: recent changes
OTUPDATE111014 · Oil Taxation Manual: recent changes
OTUPDATE120517 · Oil Taxation: recent changes
OTUPDATE130110 · Oil Taxation: recent changes
OTUPDATE130415 · Oil Taxation Manual: recent changes
OTUPDATE131106 · Oil Taxation Manual: recent changes
OTUPDATE141107 · Oil Taxation Manual: recent changes

Oil Taxation Manual
PRT: royalty - licence debit and credit

OT05501 | PRT: royalty - licence debit and credit

From HM Revenue & Customs · Oil Taxation Manual

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