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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 - Corresponding with HMRC by email

OT60070 | Transferable Tax History - Corresponding with HMRC by email

From HM Revenue & Customs · Oil Taxation Manual

When sending information to HMRC, the sender must ensure they not only send all of the information required for this process but they also take appropriate measures to protect their data.

Sending confidential or sensitive information by email carries a number of risks, which could include interception by third parties, transferring malware, unauthorised contact information and data manipulation in transit.

HMRC take the security of your data very seriously, so when sending data via email, please make sure that:

  • you only use the mailboxes or contacts provided by HMRC,

  • the person sending the data is authorised to act on your behalf,

  • you are aware of the risks.

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