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Contents

Official guidance
Oil Taxation Manual

OT09000 · PRT: allowable field expenditure - contents

  • OT09025 · PRT: allowable field expenditure - outline
  • OT09050 · PRT: allowable field expenditure - searching
  • OT09075 · PRT: allowable field expenditure - obtaining a relevant licence
  • OT09100 · PRT: allowable field expenditure - ascertaining
  • OT09125 · PRT: allowable field expenditure - winning
  • OT09150 · PRT: allowable field expenditure - measuring
  • OT09175 · PRT: allowable field expenditure - transporting
  • OT09200 · PRT: allowable field expenditure - initial treatment or initial storage
  • OT09225 · PRT: allowable field expenditure - disposing
  • OT09250 · PRT: allowable field expenditure - decommissioning - related expenditure
  • OT09275 · PRT: allowable field expenditure - material stocks
  • OT09300 · PRT: allowable field expenditure - redundancy
  • OT09325 · PRT: allowable field expenditure - overheads
  • OT09350 · PRT: allowable field expenditure - insurance
  • OT09375 · PRT: allowable field expenditure - apportionment of expenditure
  • OT09400 · PRT: allowable field expenditure - tariff related expenditure
  • OT09425 · PRT: allowable field expenditure - prevention of double allowance
  • OT09450 · PRT: allowable field expenditure - non-allowable field expenditure
  • OT09475 · PRT: allowable field expenditure - specifically excluded expenditure: interest
  • OT09500 · PRT: allowable field expenditure - specifically excluded expenditure: land and buildings
  • OT09525 · PRT: allowable field expenditure - specifically excluded expenditure: production related
  • OT09550 · PRT: allowable field expenditure - specifically excluded expenditure: payments to obtain a licence (other than to Secretary of State)
  • OT09575 · PRT: allowable field expenditure - specifically excluded expenditure: payments in respect of tax assessed on non-resident contractors
  • OT09600 · PRT: allowable field expenditure - anti-avoidance provisions: sale and leaseback
  • OT09625 · PRT: allowable field expenditure - subsidised expenditure
  • OT09650 · PRT: allowable field expenditure - subsidised expenditure - decommissioning expenditure
  1. PRT: allowable field expenditure - contents
  2. PRT: allowable field expenditure - decommissioning - related expenditure

OT09250 | PRT: allowable field expenditure - decommissioning - related expenditure

From HM Revenue & Customs · Oil Taxation Manual

OTA75\S3(1)(hh), OTA75\S3(1)(i), OTA75\S3(1)(j)

Decommissioning-related expenditure is allowable under three separate provisions in OTA75\S3(1). These are dealt with in a separate part of the Manual at

OT10300, acquisition of abandonment guarantees, OTA75\S3(1)(hh),

OT10050, closing down, decommissioning etc, OTA75\S3(1)(i)

OT10150, restoring, OTA75\S3(1)(j).

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