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Contents

Official guidance
Oil Taxation Manual

OT18500 · PRT compliance

  • OT18510 · Risk factors and distinctive features of the tax
  • OT18520 · Changes in approach to the management of risk
  • OT18530 · LB operating model - the role of the CRM in PRT
  • OT18540 · Tax compliance risk management process guidance
  • OT18550 · The new approach to governance and delivery
  • OT18560 · The relationship with low risk customers
  • OT18570 · Responding to specific returns, claims and notification from a low risk customer
  • OT18580 · Joint Venture Claims - Confidentiality
  • OT18590 · Clear errors
  • OT18600 · Risk assessment - evaluating potential sources of risk against all available information
  • OT18610 · Risk assessment - the process
  • OT18620 · Risk assessment - mandatory work, projects and campaigns
  • OT18630 · Risk assessment - regime integrity work
  • OT18640 · Risk assessment - the risk review process
  • OT18650 · Risk assessment - first claims and continuing audits
  • OT18660 · Risk working - PRT / accounts reconciliations
  • OT18670 · Risk working - time limits and expenditure claims
  1. PRT compliance: contents
  2. PRT compliance: the relationship with low risk customers

OT18560 | PRT compliance: the relationship with low risk customers

From HM Revenue & Customs · Oil Taxation Manual

In this guidance, as in the Tax Compliance Risk Management Guidance, the expression ‘Low Risk customer’ is used for convenience.

See TCRM2000.

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