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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

OT20200 - Corporation tax general: contents

  1. OT20201
    Background
  2. OT20202
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Introduction
  3. OT20203
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Exploration
  4. OT20204
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Production
  5. OT20205
    Overview of the Main Types of Costs Incurred in Oil Exploration and Production: Decommissioning and Abandonment
  6. OT20206
    Payments under Licences.
  7. OT20250
    Commencement of trade
  8. OT20251
    World-wide Activities
  9. OT20252
    Sale of a small quantity of oil
  10. OT20254
    Link with mining
  11. OT20255
    Cessation of trade
  12. OT20300
    Take or Pay Gas Sales Contracts
  13. OT20310
    Intangible fixed assets 바카라 사이트“ Oil licences
  14. OT20315
    Intangible fixed assets 바카라 사이트“ Oil Licences 바카라 사이트“ Exclusion from the scheme
  15. OT20400
    EU Emissions trading scheme - Introduction
  16. OT20405
    EU Emissions trading scheme - Phase I
  17. OT20410
    EU Emissions trading scheme - Phase II
  18. OT20415
    EU Emissions trading scheme - Phases III and IV
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