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  2. Environment
  3. Energy infrastructure
  4. Oil, gas and coal
HMRC internal manual

Oil Taxation Manual

From:
HM Revenue & Customs
Published
13 March 2016
Updated:
16 January 2025 - See all updates
  1. Back to contents
  2. OT03000
  3. OT05000

OT05004 - PRT: Computation: contents

  1. OT05008
    General Introduction
  2. OT05012
    Outline
  3. OT05016
    Taxpoint
  4. OT05020
    Valuation Point & Gross Profit
  5. OT05025
    Arm's Length Rule
  6. OT05030
    Arm's Length Rule - Examples
  7. OT05050
    Received or Receivable (inc. Term and Entitlement Contracts)
  8. OT05075
    Currency Translation - Outline
  9. OT05080
    Currency Translation - Practical Application
  10. OT05100
    CIF Sales - Outline
  11. OT05105
    CIF Sales - Chargeable Periods ended before 1 January 1994
  12. OT05110
    CIF Sales - Chargeable Periods ended after 31 December 1994
  13. OT05115
    CIF Sales - Chargeable Periods ended after 30 June 2006
  14. OT05120
    CIF Sales - Third Party / Affiliate Shipping
  15. OT05125
    Excluded Oil
  16. OT05135
    Gas Levy
  17. OT05150
    Stock and Oil In Transit
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