Guidance

Oil Taxation Manual

This HM Revenue and Customs manual sets out the law and practice for the oil and gas fiscal regime.

• From: HM Revenue & Customs
• Published: 12 October 2014

Documents

Oil Taxation Manual

http://www.hmrc.gov.uk/manuals/otmanual/index.htm

Details

The manual covers petroleum revenue tax, ring fence corporation tax, supplementary charge and reliefs for decommissioning expenditure.

Published 12 October 2014