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Contents

Official guidance
Oil Taxation Manual

OT60000 · Transferable Tax History

  • OT60010 · Introduction
  • OT60015 · Elections and TTH Cap
  • OT61000 · Administration and Enquiries
  • OT62000 · Effect of a TTH election on the seller
  • OT63000 · Effect of a TTH election on the buyer
  • OT64000 · Activation
  • OT65001 · Tracking profits of the asset
  • OT66000 · TTH allocation on a loss carry back
  • OT67000 · Supplementary Charge
  • OT68000 · Onward Sales
  • OT69000 · Miscellaneous
  • OT60100 · Tracking profits of the asset
  • OT62100 · Uplifted Decommissioning Costs Estimate
  • OT62200 · Adjustments to the Net Cost Amount
  • OT62300 · Standardised Inflation Adjustment
  • OT62400 · DSA estimate must be reasonable
  1. Oil Taxation Manual
  2. Transferable Tax History: Contents

OT60000 | Transferable Tax History: Contents

From HM Revenue & Customs · Oil Taxation Manual

Contents16 entries

  1. OT60010Transferable tax history - Introduction
  2. OT60015Transferable Tax History - Elections and TTH Cap: contents
  3. OT61000Transferable Tax History - Administration and Enquiries: contents
  4. OT62000Transferable tax history - Effect of a TTH election on the seller: contents
  5. OT63000Transferable tax history - Effect of a TTH election on the buyer: contents
  6. OT64000Transferable tax history - Activation: contents
  7. OT65001Transferable Tax History - Tracking profits of the asset: contents
  8. OT66000Transferable tax history - TTH allocation on a loss carry back: contents
  9. OT67000Transferable tax history - Supplementary Charge: contents
  10. OT68000Transferable tax history - Onward Sales: contents
  11. OT69000Transferable tax history - Miscellaneous: contents
  12. OT60100Transferable Tax History - Tracking profits of the asset: contents
  13. OT62100Transferable Tax History - Uplifted Decommissioning Costs Estimate
  14. OT62200Transferable Tax History - Adjustments to the Net Cost Amount
  15. OT62300Transferable Tax History - Standardised Inflation Adjustment
  16. OT62400Transferable Tax History - DSA estimate must be reasonable
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