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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

    OT03000 - Petroleum Revenue Tax: contents

    1. OT03005
      Introduction to PRT: overview: contents
    2. OT03500
      PRT: Changes - FA93: contents
    3. OT04000
      PRT: Administration: contents
    4. OT05000
      PRT: Valuation: contents
    5. OT08900
      PRT: Expenditure, Allowances and Reliefs: contents
    6. OT15000
      PRT: Tariff and Disposal Receipts: contents
    7. OT15800
      PRT: Tax-Exempt Tariffing Receipts: contents
    8. OT16000
      PRT: Allowable Losses: contents
    9. OT17000
      PRT: Oil Allowance: contents
    10. OT17500
      PRT: Safeguard: contents
    11. OT18000
      PRT: Licence Transfers: contents
    12. OT18250
      PRT: Unitisations and Redeterminations: contents
    13. OT18500
      PRT: Compliance: contents
    14. OT18750
      PRT: Penalties: contents
    15. OT19000
      PRT: Appendices: contents
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