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Contents

Official guidance
Oil Taxation Manual
  • OT00002 · Introduction
  • OT00005 · The taxation of the UK oil industry: an overview
  • OT01000 · The NSTA role in the UK North Sea
  • OT02000 · Oil Industry accounting
  • OT03000 · Petroleum Revenue Tax
  • OT20200 · Corporation tax general
  • OT21000 · Corporation tax ring fence
  • OT22000 · Interest and Financing - contents
  • OT25999 · Capital allowances
  • OT28000 · Decommissioning and abandonment
  • OT30000 · Capital Gains
  • OT40000 · Non-Residents Working on the UK Continental Shelf
  • OT50000 · Oil contractors ring fence
  • OT60000 · Transferable Tax History
  • OT05501 · PRT: royalty - licence debit and credit
  • OT05505 · PRT: royalty - licence payments
  • OT05510 · PRT: royalty - royalty paying fields
  • OT05515 · PRT: royalty - royalty payable
  • OT05520 · PRT: royalty - royalty -paid
  • OT05525 · PRT: royalty - royalty repaid
  • OT05530 · PRT: royalty - periodic payments
  • OT05535 · PRT: royalty - transfers of interest
  • OT05540 · PRT: royalty - chargeable or allowable
  • OT12600 · PRT: supplement - contractor financing: example
  • OTUPDATE001 · Oil Taxation Manual: update index
  • OTUPDATE100430 · Oil Taxation Manual: recent changes
  • OTUPDATE101029 · Oil Taxation Manual: recent changes
  • OTUPDATE110419 · Oil Taxation Manual: recent changes
  • OTUPDATE111014 · Oil Taxation Manual: recent changes
  • OTUPDATE120517 · Oil Taxation: recent changes
  • OTUPDATE130110 · Oil Taxation: recent changes
  • OTUPDATE130415 · Oil Taxation Manual: recent changes
  • OTUPDATE131106 · Oil Taxation Manual: recent changes
  • OTUPDATE141107 · Oil Taxation Manual: recent changes
  1. Oil Taxation Manual
  2. Oil Taxation: recent changes

OTUPDATE120517 | Oil Taxation: recent changes

From HM Revenue & Customs · Oil Taxation Manual

Below are details of the amendments that were published on 17 May 2012 (see the update index for all updates)

PageDetails of update
OT02070Link to SORP document reinstated
OT21140Reference to HMRC APA governance procedure updated
OT22030Impact of the debt cap on Ring Fence trades
OT28460Correction to heading of last paragraph
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