We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
The modified Corporation Tax rules for companies in the UK oil and gas industry including calculating the charge and payment deadlines.
How profits are treated from activities carried out in the UK territorial sea or designated areas and the effect of double taxation agreements.
Find statutory market values for disposal of category 1 oil from a UK field, which has not been sold at arm's length.
January 2024 Date North Sea Reference Brent Ekofisk Flotta Forties…
January 2023 Date North Sea Reference Brent Ekofisk Flotta Forties…
January 2022 Date North Sea Reference Brent Ekofisk Flotta Forties…
January 2021 Date North Sea Reference Brent Ekofisk Flotta Forties…
Find out how the supplementary charge is calculated on ring fence profits and when it must be paid.
This technical note clarifies certain aspects of the measure introduced at Autumn Statement 2016 to reduce administration costs for participators in the Petroleum Revenue Tax (PRT) regime.
How to use Advance Pricing Agreements to resolve transfer pricing issues in oil and gas operations.
What Petroleum Revenue Tax is, how to work it out and when to submit a return to HMRC.
This HM Revenue and Customs manual sets out the law and practice for the oil and gas fiscal regime.
The purpose of this technical note is to provide further background and information on the Autumn Budget 2017 announcement on tariff income.
You can send elections, notifications and returns to HM Revenue and Customs by email or electronically to the company’s Shared Workspace.
Check the availability and any issues affecting the Tied Oils Enquiry Service online service.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).