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Contents

Official guidance
Oil Taxation Manual

OT60015 · Transferable Tax History - Elections and TTH Cap

  • OT60020 · Transferable tax history - Transactions that can use the TTH mechanism
  • OT60025 · Transferable tax history - Restrictions on who can enter into transactions which can use the TTH mechanism
  • OT60030 · Transferable tax history - The start date
  • OT60040 · Transferable Tax History: Details of what can be included as TTH
  • OT60050 · Transferable Tax History - TTH elections and directions relating to information and declarations the election must contain
  • OT60055 · Transferable Tax History - Making a TTH election and the time limit
  • OT60070 · Transferable Tax History - Corresponding with HMRC by email
  • OT60075 · Transferable Tax History - TTH Cap
  • OT60080 · Transferable Tax History - Uplifted Decommissioning Costs Estimate
  • OT60085 · Transferable Tax History - Adjustments to the Net Cost Amount
  • OT60090 · Transferable Tax History - Standardised Inflation Adjustment
  • OT60095 · Transferable Tax History - DSA estimate must be reasonable
  1. Transferable Tax History - Elections and TTH Cap: contents
  2. Transferable tax history - The start date

OT60030 | Transferable tax history - The start date

From HM Revenue & Customs · Oil Taxation Manual

Any sale of an interest in a UK oil licence that is approved by the NSTA on or after 1 November 2018 can apply the TTH mechanism.

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