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  1. Home
  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

OT05200 - PRT: the nomination scheme - contents

  1. OT05202
    The Nomination Scheme - Why the Scheme was introduced
  2. OT05205
    The scheme for chargeable periods on or after 01 July 2006: Background
  3. OT05210
    Scheme for deliveries on or after 1st July 2006
  4. OT05215
    Scope
  5. OT05220
    Time-limits for making nominations
  6. OT05225
    Manner of making a nomination
  7. OT05230
    Content of a nomination nomination made during business hours
  8. OT05232
    Content of a nomination nomination made outside business hours
  9. OT05234
    Effective Nominations – Further Provisions
  10. OT05240
    Ineffective nomination - How to calculate Nomination Excesses
  11. OT05245
    Allocating nomination excesses to fields
  12. OT05250
    Nomination excesses taxable to both CT and SC
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