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OT42000 | Non-residents working on the UK continental shelf: computation of profits: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents14 entries

  1. OT42001Non-residents working on the UK continental shelf: computation of profits: introduction
  2. OT42010Non-residents working on the UK continental shelf: computation of profits: general approach
  3. OT42020Non-residents working on the UK continental shelf: computation of profits: exclusions from computation of profits
  4. OT42030Non-residents working on the UK continental shelf: computation of profits: companies
  5. OT42050Non-residents working on the UK continental shelf: computation of profits: companies - double taxation agreements - example
  6. OT42080Non-residents working on the UK continental shelf: computation of profits: individuals
  7. OT42120Non-residents working on the UK continental shelf: computation of profits: partnerships
  8. OT42180Non-residents working on the UK continental shelf: computation of profits: Norwegian partnerships
  9. OT42220Non-residents working on the UK continental shelf: computation of profits: treatment of idle time costs
  10. OT42280Non-residents working on the UK continental shelf: computation of profits: treatment of idle time costs - multiple vessels
  11. OT42380Non-residents working on the UK continental shelf: computation of profits: mobilisation and demobilisation activities
  12. OT42400Non-residents working on the UK continental shelf: computation of profits: mobilisation and demobilisation fees
  13. OT42430Non-residents working on the UK continental shelf: computation of profits: loan relationships - general
  14. OT42440Non-residents working on the UK continental shelf: computation of profits: loan relationships - application to offshore contractors