SolvedOT19260 | PRT: appendices - PRT forms
From HM Revenue & Customs · Oil Taxation Manual
PRT Forms currently in use
LB Oil & Gas will accept substitute forms which are in precisely the same format as the official versions. Substitute forms must be approved by LB Oil & Gas before use. The PRT Forms are available for download from GOV.UK.
The forms currently in use do not yet reflect the changes made at Autumn Statement 2016. The reporting requirements for the oil allowance in PRT 1 and PRT 2 and the tax liability instalment reporting requirement in PRT 6 do not need to be completed from 2H 2016 onwards. If you are unsure about which sections to complete, please contact Maggie Martin in the PRT team ([email protected]).
| PRT1 | Petroleum Revenue Tax: Return by Participator |
|---|---|
| PRT2 | Return by Responsible Person |
| PRT3 | PRT Assessment set |
| PRT4(A) | Amendments of PRT Assessments under Paragraph 12 Sch 2 OTA 1975 |
| PRT4D(A) | Amendments of PRT Determinations under Paragraph 12 Sch 2 OTA 1975 |
| PRT6 | Statement of Tax payable on Account Section 1 PRTA 1980 |
| PRT9 | Amended computation of assessable profits (before losses) or allowable loss |
| PRT10 | Cumulative record of oil allowance utilised (Section 8(6) Oil Taxation Act 1975) |
| PRT22 | Acknowledgement of receipt of Returns |
| PRT23 | Application for the consent of the Board to the making of an election under Regulation 6, Oil Taxation (Gas Banking Schemes) Regulations 1982. Participator’s undertaking (Regulation 5(5)). |
| PRT25 | Notice of payment being withheld |
| PRT30 | Expenditure claim under Schedule 5 by Responsible Person |
| PRT40 | Expenditure claim under Schedule 6 by Participator |
| PRT43 | Expenditure Claims: Information slips and Utilisation Record |
| PRT47 | Unrelievable field loss claim |
| PRT53 | Expenditure Claim folder |
| PRT55 | Claim decision notice |
| PRT60 | Abortive expenditure claim under Section 5 OTA 1975 |
| PRT60A | Exploration and Appraisal Expenditure claim under Section 5A OTA 1975 |
| PRT60B | Research Expenditure claim under Section 5B, OTA 1975 |
| PRT62 | Summary of Informal Schedule 7 Claim |
| PRT63 | Safeguard: Records of accumulated Capital Expenditure (S9(3)) |
| PRT64 | Computation of Safeguard (S9) |
| PRT65 | Cross-field Allowance Election under Section 65 Finance Act 1987 (Plus Insert: notes on completion) |
| PRT66 | Cross field allowance folder |
| PRT70 | Notice of spreading election under paragraph 9 Schedule 3, OTA 1975 |
| PRT80 | Notice of Transfer of Interest |
| PRT90 | Computation of Net Profit Period |
| PRT133 | Participator assessment file copy folder |
| PRT133(slip) | Record of APRT Credit |
| PRT 135 (Stats) | Cover for Stats copies |
| PRT 136 (Dup) | Advance Petroleum Revenue Tax (APRT) Notice of Assessment |
| PRT1005 | Advance Petroleum Revenue Tax. Collector’s Duplicate |
| PRT1005/A | Cover note for Agents copy of notice of assessment |
| PRT1006 | Claim for Repayment of Excess APRT Credit under Section 1 APRT Act 1986 |
| PRT1007 | Claim for Repayment of Excess APRT Credit under Paragraph 14, Schedule 19, FA 1982 |
| PRT1009 | APRT work sheet |
| PRT1012 | Statement of adjustment to assessments |
| PRT1012(6) | Cover note for Statement of adjustment to assessments |
| PRT(D1) | Declaration for Returns under OTA75\SCH2\PARA2 (Forms PRT 1) |
| PRT(D2) | Declaration for Returns under OTA75\SCH2\PARA5 (Forms PRT 2) |
| PRT(D3) | Declaration for Returns under PRTA80\S1(1)(a) (Forms PRT 6) |
| PRT(D4) | Declaration for Claims under OTA75\SCH6 (Forms PRT 40) |
| PRT(D5) | Declaration for Claims under OTA75\S5 and OTA75\SCH7 (Forms PRT 60) |
| PRT(D6) | Declaration for Claims under OTA75\SCH5 (Forms PRT 30) |
| PRT(D7) | Declaration for Claims under OTA75\S5A and OTA75\SCH7 (Forms PRT 60A) |
| PRT(D8) | Declaration of Claims under OTA75\S5B and OTA75\SCH7 (Forms PRT 60B) |
| PRT(D9) | Declaration for Claims under OTA75\SCH8 (Forms PRT 47) |