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Contents

Official guidance
Oil Taxation Manual

OT67000 · Transferable tax history - Supplementary Charge

  • OT67010 · Introduction
  • OT67020 · What is the effect on the SC position of the buyer and seller?
  • OT67030 · Calculation of the SC repayment
  • OT67040 · Example of carry back involving two years
  • OT67050 · Example: supplementary charge rate higher than 20%
  1. Transferable Tax History: Contents
  2. Transferable tax history - Supplementary Charge: contents

OT67000 | Transferable tax history - Supplementary Charge: contents

From HM Revenue & Customs · Oil Taxation Manual

Contents5 entries

  1. OT67010Transferable tax history - Supplementary Charge - Introduction
  2. OT67020Transferable tax history - Supplementary Charge - What is the effect on the SC position of the buyer and seller?
  3. OT67030Transferable tax history - Supplementary Charge - Calculation of the SC repayment
  4. OT67040Transferable tax history - Supplementary Charge - Example of carry back involving two years
  5. OT67050Transferable tax history - Supplementary Charge - Example: supplementary charge rate higher than 20%
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