Index Oil Taxation Manual: main contents

Updates to this manual

OT00002  Oil Taxation Manual - Introduction
OT00005  The Taxation of the Oil Industry - Overview
OT01000  The DECC Role in the UK North Sea
OT02000  Oil Industry Accounting
OT03000  Petroleum Revenue Tax
OT20200  Corporation Tax General
OT21000  Corporation Tax Ring Fence
OT22000  Interest and Financing
OT25999  Capital Allowances
OT28000 Decommissioning and Abandonment
OT30000  Capital Gains
OT40000  Taxation of Non-Residents under Section 830 ICTA 1988
OT50000 The oil contractors ring fence