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Contents

Official guidance
Oil Taxation Manual

OT17000 · PRT: oil allowance

  • OT17025 · Background
  • OT17050 · Entitlement
  • OT17100 · Amount of allowance
  • OT17150 · Calculation of cash equivalent
  • OT17200 · Oil won and saved
  • OT17250 · Treatment of gas
  • OT17300 · Reallocation of oil allowance in final periods
  • OT17350 · Late expenditure claims
  1. Petroleum Revenue Tax: contents
  2. PRT: oil allowance: contents

OT17000 | PRT: oil allowance: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents8 entries

  1. OT17025PRT: oil allowance - background
  2. OT17050PRT: oil allowance - entitlement
  3. OT17100PRT: oil allowance - amount of allowance
  4. OT17150PRT: oil allowance - calculation of cash equivalent
  5. OT17200PRT: oil allowance - oil won and saved
  6. OT17250PRT: oil allowance - treatment of gas
  7. OT17300PRT: oil allowance - reallocation of oil allowance in final periods
  8. OT17350PRT: oil allowance - late expenditure claims
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