Terms and Conditions for filing PRT claims, elections, notifications and returns electronically
Companies
Introduction
HM Revenue & Customs ("HMRC") allows companies to make claims, elections, notifications and returns for the purpose of Petroleum Revenue Tax using e-mail or by sending the information over the Internet to the company’s Shared Workspace. The information subject to these Terms and Conditions is listed in Annex 1 and is from the Schedule to The Petroleum Revenue Tax (Electronic Communications) Regulations 2003 (S.I. 2003/2718).
Petroleum Revenue Tax is administered by LBS Oil and Gas, 2nd Floor 22 Kingsway, London WC2B 6NR. In these Terms and Conditions "we" and "us" refer to HMRC or officers of Revenue and Customs as indicated by the context.
Registration
You can register on behalf of a company for PRT e-mail or Shared Workspace filing services by writing to your company’s Client Relationship Manager or PRT Inspector (including via your Shared Workspace).
Your registration details may also be stored on HMRC systems. You can view the HMRC privacy statement on the HMRC website.
If you are registering for PRT e-mail filing services, you will be sent the Win PT encryption software that must be used if you intend to file via e-mail together with full instructions for its use. The software should be used to generate a secure key which must be sent to LBS Oil & Gas. This key, in conjunction with one provided to you by LBS Oil & Gas, is used to encrypt the PRT returns and to provide authentication when we decrypt them.
User Identification
If you intend to e-file PRT returns by e-mail or through Shared Workspace when you apply to register you must provide a list of users, including if appropriate Agents acting on your behalf, authorised to submit returns. Any returns submitted by non-authorised staff will be treated as not having been delivered. You must also notify us when users are added to or removed from the list.
If you are using e-mail, we will use your e-mail address as identification. We may contact you to authenticate any information sent by e-mail. If you are using Shared Workspace, your access by User ID and Password will be used to verify your identity and authenticate information.
De-registration
If you no longer wish to be registered for PRT filing by e-mail or through Shared Workspace, you can deregister by writing to your company’s Client Relationship Manager or PRT Inspector (including via your Shared Workspace).
If you have been registered for PRT e-mail filing services, any secure keys you sent to HMRC will be deleted, so you will have to re-register if you decide to resume e-filing by e-mail at a later time.
Login
When registered, you can login to the Shared Workspace using your User ID and Password to file your claims, elections, notifications and returns for the purpose of Petroleum Revenue Tax.
Security
You must always keep your encryption key (PRT e-filing by e-mail) or User
ID and Password (PRT e-filing by Shared Workspace) safe and secret.
You will need to contact your PRT Inspector at LBS Oil & Gas if you lose
either encryption key. If you forget your Shared Workspace password, you can
request a new one from your Shared Workspace Account Manager.
PRT e-filing by e-mail
Once you have been accepted for PRT e-filing services, you will be sent the e-mail address to which PRT e-filed returns must be sent. Returns sent by e-mail to any other address will be treated as not having been delivered. You will be told by LBS Oil & Gas of any changes to this address.
PRT returns must be made in .pdf format, either in the form provided or in a form agreed with LBS Oil and Gas.
When using the PRT e-mail filing service you must use Win PT software, as supplied by HMRC, to encrypt the returns. An authenticated PRT return filed by e-mail and accepted by HMRC has the same validity and implications as a signed paper return delivered to a HMRC office. The returns, together with all associated signed declarations, must be formatted as .pdf files prior to encryption.
The returns must be e-mailed to the designated e-filing e-mail address you have been given and will be acknowledged within 1 working day. You will be notified if a return cannot be decrypted. A return that cannot be decrypted will be treated as not having been delivered. Although LBS Oil & Gas will notify you of any files that cannot be decrypted as soon as possible, we cannot guarantee to do so in time for you to avoid the possibility of incurring penalties.
In addition to the statutory returns, HMRC will also accept a text file or Excel spreadsheet containing the returns data on Forms PRT1, PRT2, and Expenditure claims PRT30, PRT40 and PRT60B and PRT6. The submission of these data files is voluntary, but we welcome them because they assist in the processing of your returns. If submitted, these files must be in a fixed format as set out by LBS Oil and Gas, using specific text (.txt) files and Excel templates. You will be given details of the precise file formats when you register for e-filing. These files do not have to be encrypted.
PRT e-filing by Shared Workspace
PRT returns must be made in .pdf format, either in the form provided or in a form agreed with LBS Oil and Gas.
An authenticated PRT return filed in Shared Workspace and accepted by HMRC has the same validity and implications as a signed paper return delivered to a HMRC office. The returns, together with all associated signed declarations, must be formatted as .pdf files but need not be encrypted. Shared Workspace automatically generates a list of added files at the end of each day, and no separate acknowledgement will be sent.
In addition to the statutory returns, HMRC will also accept a text (.txt) file or Excel spreadsheet containing the returns and claims data. The process is the same as for PRT e-filing by e-mail (above).
Any documents or information filed in Shared Workspace must be filed in an area agreed with HMRC. Documents or information filed in any other area, including any "hidden" area that cannot be viewed by officers of HMRC (including an area that can be accessed only by administrators or coordinators of the Shared Workspace) shall not be treated as delivered.
General
These terms and conditions must be read in conjunction with the terms and conditions for the use of Shared Workspace to be published by HMRC and updated from time to time. We may revise these terms and conditions as we develop our services. By accepting these terms and conditions you agree that we may
- use this Internet service for any part of our dealings with you in relation to any of the services you are registered for
- withdraw or add services and features or change the way in which you may access those services without prior notice, although we shall try to give you notice of any changes.
Liability
HMRC makes every attempt to ensure the accuracy and reliability of the information contained in the publications and services stored, served and accessed by this web service, but this information should not be relied upon as a substitute for formal advice from HMRC. The materials contained on this website are provided for general information only and do not constitute any form of advice.
HMRC, its employees and agents will not be responsible for any loss, however arising, from the use of, or reliance on this information. HMRC will not be liable for any special, incidental, indirect or consequential damages of any kind, including, without limitation, those resulting from loss of use, data or profits, however those damages may arise.
By providing links to other sites, HMRC does not guarantee, approve or endorse the information or products available at these sites, nor does a link necessarily indicate any association with or endorsement of the linked site by HMRC. This is a protected United Kingdom Government website. Unauthorised access and unauthorised modification are offences under the Computer Misuse Act 1990; it is unlawful therefore to cause damage to it intentionally or to any HMRC electronic facility or data through the knowing transmission of any program, information, code or command.
Applicable Law
The terms and conditions of this agreement will be construed in accordance with English law and will be subject to the exclusive jurisdiction of the English courts.
Agents
HM Revenue & Customs ("HMRC") allows Agents to submit claims, elections, notifications and returns for the purpose of Petroleum Revenue Tax on behalf of clients using e-mail or by sending the information over the Internet to the company’s Shared Workspace. The information subject to these Terms and Conditions is listed in Annex 1 and is from the Schedule to The Petroleum Revenue Tax (Electronic Communications) Regulations 2003 (S.I. 2003/2718).
Petroleum Revenue Tax is administered by LBS Oil and Gas, 2nd Floor 22 Kingsway, London WC2B 6NR. In these Terms and Conditions "we" and "us" refer to HMRC or officers of Revenue and Customs as indicated by the context.
Authorisation
To access a client's data and records the client must have authorised you to act on their behalf by completing form 64-8 agent authority. An Agent can complete a form 64-8 online.
The ability to access client data and records is an integral feature of some HMRC online services. If HMRC does not hold a valid agent authority from a client you will not be able to use any part of those online services on behalf of that client.
Registration
An Agent cannot register for PRT e-mail or Shared Workspace filing services. A company can register an Agent acting on its behalf for PRT e-mail or Shared Workspace filing services by writing to its Client Relationship Manager or PRT Inspector (including via the Shared Workspace).
Your registration details may also be stored on HMRC systems. You can view the HMRC privacy statement on the HMRC website.
If the company registers an Agent acting on its behalf for e-mail filing services, the Agent will be sent the Win PT encryption software that must be used if the Agent intends to file via e-mail together with full instructions for its use. The software should be used to generate a secure key which must be sent to LBS Oil & Gas. This key, in conjunction with one provided to you by LBS Oil & Gas, is used to encrypt the PRT returns and to provide authentication when we decrypt them.
User Identification
If you are using e-mail, we will use your e-mail address as identification. We may contact you to authenticate any information sent by e-mail. If you are using Shared Workspace, your access by User ID and Password will be used to verify your identity and authenticate information.
De-registration
An agent can deregister from PRT filing by e-mail or through Shared Workspace by writing to your company’s Client Relationship Manager or PRT Inspector (including via the Shared Workspace).
If you have been registered for PRT e-mail filing services, any secure keys you sent to HMRC will be deleted so you will have to re-register if you decide to resume e-filing by e-mail at a later stage.
Login
When registered, you can login to the Shared Workspace using your User ID and Password to file your claims, elections, notifications and returns for the purpose of Petroleum Revenue Tax.
Security
You must always keep your encryption key (PRT e-filing by e-mail) or User
ID and Password (PRT e-filing by Shared Workspace) safe and secret.
You will need to contact your PRT Inspector at LBS Oil & Gas if you lose
either encryption key. If you forget your Shared Workspace password, you can
request a new one from your Shared Workspace Account Manager.
PRT e-filing by e-mail
Once you have been accepted for PRT e-filing services, you will be sent
the e-mail address to which PRT e-filed returns must be sent. Returns sent
by e-mail to any other address will be treated as not having been delivered.
You will be told by LBS Oil & Gas of any changes to this address.
PRT returns must be made in .pdf format either in the form
provided or in a form agreed with LBS Oil and Gas.
When using the e-mail filing service you must use Win PT software, as supplied by HMRC, to encrypt the returns. An authenticated PRT return filed by e-mail and accepted by HMRC has the same validity and implications as a signed paper return delivered to a HMRC office. The returns, together with all associated signed declarations, must be formatted as .pdf files prior to encryption.
The returns must be e-mailed to the designated e-filing e-mail address you have been given and will be acknowledged within 1 working day. You will be notified if a return cannot be decrypted. A return that cannot be decrypted will be treated as not having been delivered. Although LBS Oil & Gas will notify you of any files that cannot be decrypted as soon as possible, we cannot guarantee to do so in time for you to avoid the possibility of incurring penalties.
In addition to the statutory returns, HMRC will also accept a text file or Excel spreadsheet containing the returns data on Forms PRT1, PRT2 and Expenditure claims, PRT30, PRT40 and PRT60B and PRT6. The submission of these data files is voluntary, but we welcome them because they assist in the processing of your returns. If submitted, these files must be in a fixed format as set out by LBS Oil and Gas, using specific text (.txt) files and Excel templates. You will be given details of the precise file formats when you register for e-filing. These files do not have to be encrypted.
PRT e-filing by Shared Workspace
PRT returns must be made in .pdf format, either in the form provided, or in a form agreed with LBS Oil and Gas.
An authenticated PRT return filed in Shared Workspace and accepted by HMRC has the same validity and implications as a signed paper return delivered to a HMRC office. The returns, together with all associated signed declarations, must be formatted as .pdf files but need not be encrypted. Shared Workspace automatically generates a list of added files, and no separate acknowledgement will be sent.
In addition to the statutory returns, HMRC will also accept a text (.txt) file or Excel spreadsheet containing the returns data. The process is the same as for PRT e-filing by e-mail (above).
Any documents or information filed in Shared Workspace must be filed in an area agreed with HMRC. Documents or information filed in any other area, including any "hidden" area that cannot be viewed by officers of HMRC (including an area that can be accessed only by administrators or coordinators of the Shared Workspace) shall not be treated as delivered.
General
These terms and conditions must be read in conjunction with the terms and conditions for the use of Shared Workspace to be published by HMRC and updated from time to time.
We may revise these terms and conditions as we develop our services. By accepting these terms and conditions you agree that we may
- use this Internet service for any part of our dealings with you in relation to any of the services you are registered for
- withdraw or add services and features or change the way in which you may access those services without prior notice, although we shall try to give you notice of any changes.
Liability
HMRC makes every attempt to ensure the accuracy and reliability of the information contained in the publications and services stored, served and accessed by this web service, but this information should not be relied upon as a substitute for formal advice from HMRC. The materials contained on this website are provided for general information only and do not constitute any form of advice.
HMRC, its employees and agents will not be responsible for any loss, however arising, from the use of, or reliance on this information. HMRC will not be liable for any special, incidental, indirect or consequential damages of any kind, including, without limitation, those resulting from loss of use, data or profits, however those damages may arise.
By providing links to other sites, HMRC does not guarantee, approve or endorse the information or products available at these sites, nor does a link necessarily indicate any association with or endorsement of the linked site by HMRC. This is a protected United Kingdom Government website. Unauthorised access and unauthorised modification are offences under the Computer Misuse Act 1990; it is unlawful therefore to cause damage to it intentionally or to any HMRC electronic facility or data through the knowing transmission of any program, information, code or command.
Applicable Law
The terms and conditions of this agreement will be construed in accordance with English law and will be subject to the exclusive jurisdiction of the English courts.
Annex 1 - Information permitted to be delivered to HMRC by means of electronic communications under the Schedule to The Petroleum Revenue Tax (Electronic Communications) Regulations 2003 (S.I. 2003/2718).
- A return by a participator under paragraph 2 of Schedule 2 to the Oil Taxation Act 1975.
- A return by a responsible person under paragraph 5 of Schedule 2 to the Oil Taxation Act 1975.
- An election by a responsible person under paragraph 1 of Schedule 5 to the Oil Taxation Act 1975.
- A claim made by a responsible person for expenditure under paragraph 2 of Schedule 5 to the Oil Taxation Act 1975.
- A claim made by a participator for expenditure under paragraph 1 of Schedule 6 to the Oil Taxation Act 1975.
- A claim by a participator under paragraph 1 of Schedule 7 to the Oil Taxation Act 1975 for the allowance of expenditure of any of the classes mentioned in that paragraph.
- A notice by a responsible person under paragraph 1 of Schedule 8 to the Oil Taxation Act 1975.
- A claim by a participator under paragraph 4 of Schedule 8 to the Oil Taxation Act 1975 for the allowance under section 6 of that Act of an unrelievable field loss.
- A statement of tax payable on account under section 1 of the Petroleum Revenue Tax Act 1980.
- A notice to the Commissioners for Her Majesty’s Revenue and Customs of the transfer of an interest in a field under paragraph 3 of Schedule 17 to the Finance Act 1980.
- A return by a participator under section 62(4) of the Finance Act 1987.
- An election by a participator under section 65 of the Finance Act 1987 for the allowance of expenditure as mentioned in subsection (1) of that section.
- A participator's undertaking under regulation 5(5) of the Oil Taxation (Gas Banking Schemes) Regulations 1982 (S.I. 1982/92) in connection with an application under regulation 5(2) of those Regulations.
- An election under regulation 6 of the Oil Taxation (Gas Banking Schemes) Regulations 1982 (S.I. 1982/92).
