Oil Taxation Manual: Main Contents

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The manual does not include changes to the North Sea Fiscal Regime announced in PBR 2005

OT00002Oil Taxation Manual - Introduction
OT00005The Taxation of the Oil Industry - Overview
OT01000The DTI Role in the UK North Sea
OT02000Oil Industry Accounting
OT03000Petroleum Revenue Tax
OT20200Corporation Tax General
OT21000Corporation Tax Ring Fence and Supplementary Charge
OT22000Interest and Financing
OT25999Capital Allowances and Exploration Expenditure Supplement
OT27000Abandonment and Decommissioning
OT30000Capital Gains
OT31000General Appendix
OT40000Taxation of Non-Residents under Section 830 ICTA 1988

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