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Contents

Official guidance
Oil Taxation Manual

OT60100 · Transferable Tax History - Tracking profits of the asset

  • OT60110 · Transferable Tax History - Tracking profits general overview
  • OT60120 · Transferable Tax History - Calculation of tracked profits
  • OT60125 · Transferable Tax History - Calculation of tracked profits – Interest and financing costs
  • OT60130 · Transferable Tax History - Basic example of tracking
  • OT60135 · Transferable Tax History - Tracking of multiple TTH assets
  • OT60140 · Transferable Tax History - Tracking of multiple holdings of the same asset containing TTH
  • OT60145 · Transferable Tax History - Tracking following cessation of production
  • OT60150 · Transferable Tax History - Losses in year
  • OT60155 · Transferable Tax History - Reporting tracked profits to HMRC
  • OT60160 · Transferable Tax History - Commencement of Tracking
  • OT60170 · Transferable Tax History - Senior Tracking Officer Certificate
  1. Transferable Tax History - Tracking profits of the asset: contents
  2. Transferable Tax History - Commencement of Tracking

OT60160 | Transferable Tax History - Commencement of Tracking

From HM Revenue & Customs · Oil Taxation Manual

The date that the purchasing company is required to commence tracking the profits of the asset is the date of completion of the sale.

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