OT60015 - Transferable Tax History - Elections and TTH Cap: contents
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OT60020Transactions that can use the TTH mechanism
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OT60025Restrictions on who can enter into transactions which can use the TTH mechanism
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OT60030The start date
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OT60040Details of what can be included as TTH
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OT60050TTH elections and directions relating to information and declarations the election must contain
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OT60055Making a TTH election and the time limit
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OT60070Corresponding with HMRC by email
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OT60075TTH Cap
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OT60080Uplifted Decommissioning Costs Estimate
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OT60085Adjustments to the Net Cost Amount
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OT60090Standardised Inflation Adjustment
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OT60095DSA estimate must be reasonable