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Document Category: Subject-specific Correspondence


TitleDateFile SizeDownloadsLink
10004001August 4, 2025112 KB
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10005001August 4, 2025256 KB
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1EU ETS presentation – Re appropriate tax treatment generallyAugust 4, 2025221 KB
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American Petroleum Institute PaperAugust 4, 20251 MB
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BFA – Claire RalphAugust 4, 2025493 KB1
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BFA – DECCAugust 4, 2025155 KB
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BFA – Paul RogersonAugust 4, 20252 MB
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BP Briefing NoteAugust 4, 202511 KB
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BP Paper – CIF Crude Oil SalesAugust 4, 2025368 KB
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BP Presentation to OTOAugust 4, 202510 MB
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Briefing Note from Tim MurrillsAugust 4, 202561 KB
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CBI PaperAugust 4, 2025289 KB
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Comments on OTO Letter – Professor Alex Kemp's comments on letter re NorthAugust 4, 202584 KB
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Decommissioning update – Derek LeithAugust 4, 2025229 KB
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Draft UKOOA proposal to Inland Revenue (FPG/27/03) – Infrastructure taxationAugust 4, 202519 KB
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DTI News Release and commentsAugust 4, 2025626 KB
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E-mail and attachments from UKOITC to DTIAugust 4, 2025757 KB
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E-mail and News release from DTIAugust 4, 2025800 KB
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E-mail from Cran (UKOITC)August 4, 202536 KB
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E-mail from CWEAugust 4, 20256 KB
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E-mail from DTI (Earp), plus attachmentAugust 4, 202522 KB
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E-mail from J D’SilvaAugust 4, 20257 KB
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E-mail from UKOITC (Gautrey) to DTI (Earp)August 4, 202537 KB
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EITIAugust 4, 2025705 KB
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EITI – Tom Dane, Carolinn Booth, Jaqui FreemanAugust 4, 202553 KB2
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Email – Re appropriate tax treatment generallyAugust 4, 202532 KB
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Email correspondence with Revenue – Budget 2002August 4, 202590 KB
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Email correspondence with Revenue – Budget 2002 – New clause 45GAugust 4, 202565 KB
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Emissions Paper – Re appropriate tax treatment generallyAugust 4, 2025403 KB
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Esso Memorandum – Substitution GasAugust 4, 2025265 KB
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EU ETS presentation handouts – Re appropriate tax treatment generallyAugust 4, 2025108 KB
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Exchange of e-mailsAugust 4, 202513 KB
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Exchange of E-mailsAugust 4, 202513 KB
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Exchange of emailsAugust 4, 202510 KB
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Guide and example for Royalty Shared AssetsAugust 4, 2025200 KB
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Inland Reevenue Letter to UKOOA – Infrastructure taxationAugust 4, 202524 KB
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Inland Revenue letter to Chevron – Infrastructure taxationAugust 4, 202515 KB
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Inland Revenue Letter to UKOITC – E-Filing for PRTAugust 4, 202516 KB
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Inland Revenue Letter to UKOITC – E-Filing for PRTAugust 4, 202528 KB
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Inland Revenue Letter to UKOITC – E-Filing for PRTAugust 4, 202526 KB
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Inland Revenue Letter to UKOITC and Proposal – PRT Simplification – Removal of Small Fields fromAugust 4, 202532 KB
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Inland Revenue letter to UKOOA – Infrastructure taxationAugust 4, 2025
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Inland Revenue Presentation – E-Filing for PRTAugust 4, 20253 MB
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Inland Revenue Press ReleaseAugust 4, 2025134 KB
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Inland Revenue Press ReleaseAugust 4, 2025183 KB
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IR Paper – Requirements & elimination of backlogAugust 4, 202548 KB1
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Law Society Comments – Comment on Finance Bill 2002August 4, 2025121 KB
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Law Society comments and notes of meeting with Revenue – North Sea Tax Budget ProposalsAugust 4, 2025233 KB
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Letter form ESSO – Tariff Receipts AllowanceAugust 4, 202564 KB
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Letter from American Chamber of Commerce – hin CapitalisationAugust 4, 2025132 KB
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Letter from ArcoAugust 4, 2025248 KB
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Letter from BP – PRT DeregulationAugust 4, 2025264 KB
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Letter from BP Amoco – PRT DeregulationAugust 4, 202587 KB
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Letter from BP Amoco – PRT Deregulation: ReconciliationsAugust 4, 2025247 KB
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Letter from Brindex – Exploration ConsultationAugust 4, 202547 KB
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Letter from Brindex to HM Government – Finance Bill 2002 – Budget Proposals North Sea TaxAugust 4, 2025111 KB
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Letter from BritoilAugust 4, 2025129 KB
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Letter from Britoil – Excess Nominated ProceedsAugust 4, 2025236 KB
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Letter from CBIAugust 4, 2025543 KB
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Letter from Chevron UK Ltd – Finance leases CT and PRTAugust 4, 2025175 KB
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Letter from Conoco – Contractor FinanceAugust 4, 2025145 KB
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Letter from Conoco – PRT Notices of VariationAugust 4, 2025393 KB
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Letter from Conoco – PRT Notices of VariationAugust 4, 2025476 KB
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Letter from Conoco – Revenue Information PowersAugust 4, 2025208 KB
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Letter from Deloitte & Touche to RevenueAugust 4, 2025216 KB1
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Letter from Department of EnergyAugust 4, 2025
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Letter from DTI – Exchange of Information: OTO and DTI OGROAugust 4, 202550 KB
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Letter from DTI – PSTI ExemptionAugust 4, 2025176 KB
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Letter from Energy Group – Exploration ConsultationAugust 4, 2025174 KB
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Letter from Enterprise – PRT Mistakes and OmissionsAugust 4, 2025582 KB
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Letter from Enterprise – The Queen v Special Commissioner, Exparte Fina ExpAugust 4, 20252 MB
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Letter from Ernst & YoungAugust 4, 2025274 KB
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Letter from Ernst & Young to RevenueAugust 4, 2025749 KB
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Letter from EssoAugust 4, 2025284 KB
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Letter from EssoAugust 4, 2025585 KB
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Letter from Esso – Production Payment AgreementsAugust 4, 202539 KB
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Letter from FreshfieldsAugust 4, 2025
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Letter from FreshfieldsAugust 4, 2025129 KB
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Letter from Hamilton Brothers Oil & Gas – Remote Associated AssetsAugust 4, 202563 KB
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Letter from Hamilton Oil Company LtdAugust 4, 202559 KB
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Letter from HM Paymaster General to Industry Leadership TeamAugust 4, 20251 MB
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Letter from HM Treasury to ExxonMobil – Exploration consultation key outcomesAugust 4, 202526 KB
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Letter from Industry Leadership Team to HM Paymaster GeneralAugust 4, 202570 KB
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Letter from Inland RevenueAugust 4, 2025225 KB
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Letter from Inland RevenueAugust 4, 202576 KB
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Letter from Inland RevenueAugust 4, 2025712 KB
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Letter from Inland RevenueAugust 4, 2025118 KB
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Letter from Inland RevenueAugust 4, 2025498 KB
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Letter from Inland RevenueAugust 4, 2025109 KB
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Letter from Inland Revenue – 2000 Finance Bill issuesAugust 4, 2025150 KB
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Letter from Inland Revenue – BFO ContractAugust 4, 202513 KB
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Letter from Inland Revenue – Brent reference price – calculation of statutory vAugust 4, 202521 KB
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Letter from Inland Revenue – Budget 2004 Measures: North Sea TaxationAugust 4, 2025
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Letter from Inland Revenue – E-Filing for PRTAugust 4, 202513 KB
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Letter from Inland Revenue – LPG ValuationAugust 4, 202562 KB
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Letter from Inland Revenue – LPG Valuation MethodologyAugust 4, 2025758 KB
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Letter from Inland Revenue – LPG Valuation MethodologyAugust 4, 2025192 KB
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Letter from Inland Revenue – LPG Valuation MethodologyAugust 4, 202516 KB
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Letter from Inland Revenue – LPG Valuation MethodologyAugust 4, 202517 KB
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Letter from Inland Revenue – LPG Valuation MethodologyAugust 4, 202519 KB
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Letter from Inland Revenue – Re appropriate tax treatment generally.August 4, 202520 KB
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Letter from Inland Revenue (plus UKOITC covering e-mail)August 4, 2025
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Letter from Inland Revenue to TotalAugust 4, 202523 KB
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Letter from Inland Revenue to UKOITC – Pre-Budget ReportAugust 4, 202516 KB
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Letter from Inland Revenue to UKOITC – Pre-Budget ReportAugust 4, 202516 KB
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Letter from Institute of TaxationAugust 4, 2025375 KB
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Letter from MobilAugust 4, 2025412 KB
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Letter from MobilAugust 4, 202574 KB
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Letter from MobilAugust 4, 2025176 KB
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Letter from MobilAugust 4, 2025351 KB
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Letter from Mobil – Cross Tariffing ArrangementsAugust 4, 2025160 KB
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Letter from Oil Taxation OfficeAugust 4, 202543 KB
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Letter from OTAC – Transfer of PRT LossesAugust 4, 2025310 KB
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Letter from OTAC to Revenue – North Sea Financing CostsAugust 4, 202596 KB
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Letter from OTOAugust 4, 202557 KB
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Letter from OTO – Date Range SwapsAugust 4, 202597 KB
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Letter from OTO – Proposal for Cessation of Bulk Issue of PRT returnAugust 4, 202559 KB
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Letter from RevenueAugust 4, 2025105 KB
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Letter from RevenueAugust 4, 202591 KB1
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Letter from RevenueAugust 4, 202552 KB
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Letter from RevenueAugust 4, 202546 KB
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Letter from RevenueAugust 4, 202556 KB
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Letter from RevenueAugust 4, 2025222 KB
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Letter from RevenueAugust 4, 2025637 KB1
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Letter from RevenueAugust 4, 2025187 KB1
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Letter from RevenueAugust 4, 202551 KB
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Letter from RevenueAugust 4, 2025249 KB
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Letter from RevenueAugust 4, 2025111 KB
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Letter from RevenueAugust 4, 202553 KB
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Letter from RevenueAugust 4, 2025265 KB
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Letter from RevenueAugust 4, 202596 KB
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Letter from RevenueAugust 4, 2025282 KB
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Letter from RevenueAugust 4, 2025321 KB
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Letter from RevenueAugust 4, 2025464 KB
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Letter from RevenueAugust 4, 2025165 KB
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Letter from RevenueAugust 4, 202554 KB
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Letter from RevenueAugust 4, 2025998 KB
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Letter from RevenueAugust 4, 2025439 KB
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Letter from RevenueAugust 4, 202545 KB
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Letter from RevenueAugust 4, 2025118 KB
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Letter from RevenueAugust 4, 202599 KB
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Letter from RevenueAugust 4, 2025
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Letter from RevenueAugust 4, 2025221 KB
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Letter from RevenueAugust 4, 2025529 KB
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Letter from RevenueAugust 4, 2025130 KB
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Letter from RevenueAugust 4, 2025
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Letter from RevenueAugust 4, 202587 KB
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Letter from RevenueAugust 4, 202576 KB
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Letter from RevenueAugust 4, 202599 KB
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Letter from RevenueAugust 4, 2025968 KB
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Letter from RevenueAugust 4, 2025119 KB
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Letter from RevenueAugust 4, 202541 KB
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Letter from RevenueAugust 4, 202591 KB
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Letter from RevenueAugust 4, 2025285 KB
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Letter from RevenueAugust 4, 202565 KB
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Letter from RevenueAugust 4, 2025151 KB
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Letter from RevenueAugust 4, 2025268 KB
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Letter from RevenueAugust 4, 202549 KB
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Letter from RevenueAugust 4, 2025
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Letter from RevenueAugust 4, 2025218 KB
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Letter from RevenueAugust 4, 2025266 KB
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Letter from RevenueAugust 4, 2025257 KB
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Letter from RevenueAugust 4, 202541 KB
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Letter from RevenueAugust 4, 2025159 KB
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Letter from RevenueAugust 4, 202571 KB
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Letter from RevenueAugust 4, 2025179 KB
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Letter from RevenueAugust 4, 2025125 KB
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Letter from RevenueAugust 4, 2025145 KB
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Letter from RevenueAugust 4, 2025197 KB
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Letter from RevenueAugust 4, 2025103 KB
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Letter from RevenueAugust 4, 2025186 KB
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Letter from RevenueAugust 4, 2025
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Letter from RevenueAugust 4, 2025161 KB
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Letter from RevenueAugust 4, 2025241 KB
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Letter from RevenueAugust 4, 202543 KB
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Letter from RevenueAugust 4, 2025196 KB
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Letter from RevenueAugust 4, 2025152 KB
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Letter from RevenueAugust 4, 2025552 KB
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Letter From RevenueAugust 4, 202553 KB
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Letter From RevenueAugust 4, 202530 KB
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Letter from RevenueAugust 4, 202576 KB
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Letter from RevenueAugust 4, 202586 KB
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Letter from RevenueAugust 4, 2025283 KB
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Letter from RevenueAugust 4, 202593 KB
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Letter from RevenueAugust 4, 2025424 KB
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Letter from RevenueAugust 4, 202554 KB
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Letter from RevenueAugust 4, 2025
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Letter from RevenueAugust 4, 2025123 KB
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Letter from RevenueAugust 4, 2025179 KB
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Letter from RevenueAugust 4, 2025112 KB
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Letter from RevenueAugust 4, 2025183 KB
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Letter from RevenueAugust 4, 2025139 KB
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Letter from RevenueAugust 4, 202594 KB
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Letter from Revenue – 2000 Finance Bill issuesAugust 4, 2025168 KB
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Letter from Revenue – Abortive Expenditure ClaimsAugust 4, 2025214 KB
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Letter from Revenue – Accident CostsAugust 4, 2025132 KB
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Letter from Revenue – Allocation in Final Period – Draft Practice StatementAugust 4, 2025256 KB
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Letter from Revenue – Appointment of Costs between fieldsAugust 4, 202559 KB
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Letter from Revenue – Brent reference price – calculation of statutoryAugust 4, 202573 KB
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Letter from Revenue – Brent reference price – calculation of statutoryAugust 4, 2025
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Letter from Revenue – Brent Reference price – confirmation of formal adoption of PRA methodAugust 4, 202530 KB
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Letter from Revenue – Brent ValuationsAugust 4, 2025596 KB
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Letter from Revenue – Budget 2001: North Sea Fiscal RegimeAugust 4, 2025
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Letter from Revenue – CATS proposalsAugust 4, 2025744 KB
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Letter from Revenue – Company ReconstructionAugust 4, 202569 KB
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Letter from Revenue – Continuous Compliance ReviewAugust 4, 2025167 KB
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Letter from Revenue – Contract NovationsAugust 4, 2025113 KB
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Letter from Revenue – Crude Oil Pricing and ValuationsAugust 4, 2025147 KB
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Letter from Revenue – CT Self-Assessments (CTSA)August 4, 2025144 KB1
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Letter from Revenue – CTSA time limitsAugust 4, 202580 KB
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Letter from Revenue – Customer Service IssuesAugust 4, 2025140 KB
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Letter from Revenue – Date Range SwapsAugust 4, 2025447 KB
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Letter from Revenue – Date Range Swaps: Flow ChartAugust 4, 202561 KB
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Letter from Revenue – Date Range Swaps: Legal AnalysisAugust 4, 2025144 KB
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Letter from Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025185 KB
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Letter from Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025150 KB
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Letter from Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025297 KB
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Letter from Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025108 KB
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Letter from Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025118 KB
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Letter from Revenue – Deferral of PRT ReturnsAugust 4, 2025716 KB
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Letter from Revenue – Definition of Normal Commercial LoanAugust 4, 2025378 KB
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Letter from Revenue – Denominator in TariffAugust 4, 202560 KB
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Letter from Revenue – Direct ExportsAugust 4, 202590 KB
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Letter from Revenue – Disposal ReceiptsAugust 4, 2025208 KB
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Letter from Revenue – Disposals of AssetsAugust 4, 202578 KB
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Letter from Revenue – Disproportionate Cost SharingAugust 4, 202537 KB
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Letter from Revenue – E&A ReliefsAugust 4, 2025202 KB
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Letter from Revenue – Employee Activity ReturnsAugust 4, 2025256 KB
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Letter from Revenue – Equity SwapsAugust 4, 2025125 KB
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Letter from Revenue – Equity SwapsAugust 4, 202589 KB
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Letter from Revenue – Euro, e-commerce and PRTAugust 4, 202562 KB
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Letter from Revenue – Excess Nominated ProceedsAugust 4, 2025345 KB
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Letter from Revenue – Exchange of Information: OTO and DTI OGROAugust 4, 2025124 KB
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Letter from Revenue – Expenditure – when incurred for prtAugust 4, 202577 KB
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Letter from Revenue – Expenditure – when incurred for prtAugust 4, 2025176 KB
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Letter from Revenue – Expenditure ClaimsAugust 4, 2025
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Letter from Revenue – Expenditure ClaimsAugust 4, 2025124 KB
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Letter from Revenue – Finance Act 2001: PRT ProvisionsAugust 4, 202583 KB
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Letter from Revenue – Finance Act 2001: PRT ProvisionsAugust 4, 202546 KB
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Letter from Revenue – Finance Act 2001: PRT ProvisionsAugust 4, 2025187 KB
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Letter from Revenue – Finance Act 2001: PRT ProvisionsAugust 4, 2025187 KB
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Letter from Revenue – Finance Bill 1980August 4, 2025
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Letter from Revenue – Finance Bill 1999 ChargesAugust 4, 2025220 KB
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Letter from Revenue – Gas Bought in for InjectionAugust 4, 2025471 KB
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Letter from Revenue – Gas ValuationAugust 4, 2025111 KB
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Letter from Revenue – Gas ValuationAugust 4, 2025280 KB
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Letter from Revenue – Gas Valuation IssuesAugust 4, 2025165 KB
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Letter from Revenue – Joint Operating Agreements Financing FeesAugust 4, 202566 KB1
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Letter from Revenue – Loan Relationship RulesAugust 4, 2025122 KB
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Letter from Revenue – Loan Relationship RulesAugust 4, 2025233 KB
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Letter from Revenue – Loan Relationship RulesAugust 4, 2025160 KB
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Letter from Revenue – LPG Valuation MethodologyAugust 4, 202557 KB
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Letter from Revenue – Manuals and ClearancesAugust 4, 2025
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Letter from Revenue – Manuals and ClearancesAugust 4, 2025
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Letter from Revenue – National Audit Office ReportAugust 4, 202568 KB
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Letter from Revenue – National Audit Office report on PRTAugust 4, 2025108 KB
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Letter from Revenue – Non-Recourse FinancingAugust 4, 2025147 KB
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Letter from Revenue – Oil and Gas Pricing and ValuationAugust 4, 2025385 KB
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Letter from Revenue – Oil ValuationAugust 4, 202593 KB
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Letter from Revenue – OTO ManualsAugust 4, 202547 KB
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Letter from Revenue – Partial Field Transfers of Exempt Gas FieldsAugust 4, 202598 KB
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Letter from Revenue – Pre-Production Operating CostsAugust 4, 2025195 KB
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Letter from Revenue – Production Payment AgreementsAugust 4, 2025101 KB
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Letter from Revenue – PRT DeductibilityAugust 4, 2025273 KB
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Letter from Revenue – PRT DeductibilityAugust 4, 2025221 KB
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Letter from Revenue – PRT DeductibilityAugust 4, 2025132 KB
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Letter from Revenue – PRT DeductibilityAugust 4, 2025160 KB
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Letter from Revenue – PRT DeregulationAugust 4, 20252 MB
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Letter from Revenue – PRT DeregulationAugust 4, 2025216 KB
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Letter from Revenue – PRT Deregulation: ReconciliationsAugust 4, 2025338 KB
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Letter from Revenue – PRT Expenditure ClaimsAugust 4, 2025835 KB
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Letter from Revenue – PRT Expenditure Claims WithdrawalAugust 4, 2025231 KB
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Letter from Revenue – PRT Nomination Scheme: Deemed DatesAugust 4, 2025190 KB
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Letter from Revenue – PRT Notices of VariationAugust 4, 202584 KB
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Letter from Revenue – PRT Notices of VariationAugust 4, 2025118 KB
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Letter from Revenue – PRT Simplification – Removal of Small Fields fromAugust 4, 202553 KB
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Letter from Revenue – PRT/Accounts ReconciliationsAugust 4, 202592 KB
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Letter from Revenue – PRT/Accounts ReconciliationsAugust 4, 202592 KB
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Letter from Revenue – PRT/CT ReconciliationsAugust 4, 2025246 KB
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Letter from Revenue – PRT/CT ReconciliationsAugust 4, 2025684 KB
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Letter from Revenue – PSTI ExemptionAugust 4, 2025268 KB
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Letter from Revenue – Re appropriate tax treatment generallyAugust 4, 2025190 KB
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Letter from Revenue – Re appropriate tax treatment generally.August 4, 202555 KB
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Letter from Revenue – Receipt Allowance Calculations Self Tariffing PipeAugust 4, 2025104 KB
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Letter from Revenue – Reduction in Rate for Southern Basin Oil FieldsAugust 4, 2025445 KB
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Letter from Revenue – Redundancy Costs – Non statutoryAugust 4, 202579 KB
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Letter from Revenue – Relevant Asset for Transfer PurposesAugust 4, 202577 KB
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Letter from Revenue – Revenue Position Paper on Finance Bill 2000August 4, 2025216 KB
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Letter from Revenue – Review of North Sea TaxationAugust 4, 2025148 KB
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Letter from Revenue – Revised Revenue View on the Practice Statement regAugust 4, 2025172 KB
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Letter from Revenue – S. 63 and Sch 21 Finance Bill 2002August 4, 2025133 KB
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Letter from Revenue – Safeguard Deferral of Expenditure Claims FA2000August 4, 2025239 KB
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Letter from Revenue – Safeguard Deferral of Expenditure Claims FA2000August 4, 2025150 KB
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Letter from Revenue – Scope of Charge on Activities on the Continental ShelfAugust 4, 2025100 KB
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Letter from Revenue – Searching – 5,000 metre limitAugust 4, 2025180 KB
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Letter from Revenue – Shared Asset RulesAugust 4, 2025187 KB
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Letter from Revenue – Shared Asset RulesAugust 4, 202548 KB
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Letter from Revenue – Shared Asset RulesAugust 4, 2025325 KB
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Letter from Revenue – Spreading of Capital ExpenditureAugust 4, 2025130 KB
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Letter from Revenue – Study of Oil Taxation Office and Policy teamAugust 4, 202567 KB
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Letter from Revenue – Survey of Offshore PersonnelAugust 4, 202587 KB
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Letter from Revenue – Tariff ReceiptsAugust 4, 2025344 KB
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Letter from Revenue – Tariff Receipts AllowanceAugust 4, 2025156 KB
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Letter from Revenue – Tariffing FA99 s98August 4, 202591 KB
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Letter from Revenue – Taxation of TariffsAugust 4, 20251 MB
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Letter from Revenue – Thin CapitalisationAugust 4, 2025489 KB
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Letter from Revenue – Transfers between Chargeable and Non-Chargeable fiAugust 4, 2025351 KB
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Letter from Revenue – Transfers to Non-Taxable FieldsAugust 4, 2025112 KB
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Letter from Revenue – Transportation CostsAugust 4, 2025172 KB
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Letter from Revenue – Unrelievable Field LossesAugust 4, 2025560 KB
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Letter from Revenue – Valuation in non-taxable fieldsAugust 4, 2025150 KB
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Letter from Revenue – Valuation of Brent – Formula PricesAugust 4, 202586 KB
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Letter from Revenue – Valuation of Brent – Formula PricesAugust 4, 202586 KB
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Letter from Revenue – Valuation of Statfjod crude – provision of PRT1AAugust 4, 2025103 KB
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Letter from Revenue – Working methods single point negotiationAugust 4, 202566 KB
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Letter from Revenue Energy Group to UKOOA – North Sea Finance CostsAugust 4, 2025314 KB
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Letter from Revenue to BrindexAugust 4, 202543 KB
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Letter from Revenue to UKOOA – Fiscal Issues for UK InfrastructureAugust 4, 202587 KB
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Letter from Scottish OfficeAugust 4, 202571 KB
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Letter from Tax Law Rewrite ProjectAugust 4, 202548 KB
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Letter from Tax Law Rewrite ProjectAugust 4, 2025170 KB
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Letter from Total to Inland RevenueAugust 4, 20256 KB
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Letter from UKOITCAugust 4, 2025134 KB1
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Letter from UKOITCAugust 4, 2025105 KB
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Letter from UKOITCAugust 4, 2025153 KB
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Letter from UKOITCAugust 4, 2025184 KB
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Letter from UKOITCAugust 4, 2025157 KB
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Letter from UKOITCAugust 4, 202590 KB
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Letter from UKOITCAugust 4, 202535 KB2
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Letter from UKOITCAugust 4, 202550 KB1
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Letter from UKOITCAugust 4, 2025211 KB
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Letter from UKOITCAugust 4, 2025116 KB
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Letter from UKOITCAugust 4, 2025274 KB
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Letter from UKOITCAugust 4, 2025159 KB
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Letter from UKOITCAugust 4, 2025102 KB
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Letter from UKOITCAugust 4, 2025352 KB
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Letter from UKOITCAugust 4, 2025183 KB
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Letter from UKOITCAugust 4, 2025134 KB
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Letter from UKOITCAugust 4, 2025159 KB
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Letter from UKOITCAugust 4, 2025669 KB
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Letter from UKOITCAugust 4, 2025303 KB
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Letter from UKOITCAugust 4, 2025244 KB
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Letter from UKOITCAugust 4, 2025
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Letter from UKOITCAugust 4, 20251 MB
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Letter from UKOITCAugust 4, 202595 KB
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Letter from UKOITCAugust 4, 2025
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Letter from UKOITCAugust 4, 2025699 KB
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Letter from UKOITCAugust 4, 2025178 KB
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Letter from UKOITCAugust 4, 2025154 KB
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Letter from UKOITCAugust 4, 2025243 KB
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Letter from UKOITCAugust 4, 20252 MB
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Letter from UKOITCAugust 4, 2025132 KB
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Letter from UKOITCAugust 4, 2025472 KB
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Letter from UKOITC – 5% Provisional Allowance during SafeguardAugust 4, 2025157 KB
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Letter from UKOITC – Budget Representations 2002 – PRT TariffingAugust 4, 202552 KB
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Letter from UKOITC – Contract NovationsAugust 4, 202540 KB
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Letter from UKOITC – Corporate Debt, Financial Instruments, Forex Gains and LossesAugust 4, 2025
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Letter from UKOITC – Cross Tariffing ArrangementsAugust 4, 2025162 KB
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Letter from UKOITC – Date of Commencement of TradingAugust 4, 202567 KB
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Letter from UKOITC – Date Range SwapsAugust 4, 202546 KB
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Letter from UKOITC – Date Range SwapsAugust 4, 202549 KB
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Letter from UKOITC – Date Range SwapsAugust 4, 202535 KB
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Letter from UKOITC – Disposal ReceiptsAugust 4, 2025112 KB
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Letter from UKOITC – Expenditure under SafeguardAugust 4, 2025184 KB
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Letter from UKOITC – Finance Act 2001: PRT ProvisionsAugust 4, 202577 KB
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Letter from UKOITC – Finance Bill 1999 ChargesAugust 4, 2025143 KB
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Letter from UKOITC – Finance Bill: PRT Provisions – Unrelieved field loAugust 4, 2025194 KB
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Letter from UKOITC – Joint Operating Agreements Financing FeesAugust 4, 2025281 KB
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Letter from UKOITC – Loan Relationship RulesAugust 4, 2025109 KB
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Letter from UKOITC – Loan Relationship RulesAugust 4, 2025160 KB
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Letter from UKOITC – LPG Valuation MethodologyAugust 4, 202573 KB
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Letter from UKOITC – LPG Valuation MethodologyAugust 4, 202552 KB
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Letter from UKOITC – LPG Valuation MethodologyAugust 4, 202578 KB
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Letter from UKOITC – PRT DeductibilityAugust 4, 202598 KB
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Letter from UKOITC – Report of UKOITC Working ProgrammeAugust 4, 2025315 KB
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Letter from UKOITC – Shared Asset RulesAugust 4, 202572 KB
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Letter from UKOITC – Shared Asset RulesAugust 4, 2025148 KB
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Letter from UKOITC – Supplementary Corporation TaxAugust 4, 202556 KB
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Letter from UKOITC – Tariff & Disposal ReceiptsAugust 4, 2025418 KB
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Letter from UKOITC – Tariff ReceiptsAugust 4, 2025216 KB
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Letter from UKOITC – Technical note on Forex, Financial Instruments andAugust 4, 202564 KB
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Letter from UKOITC to HM Treasury – Consultation on low levels of exploration activityAugust 4, 202522 KB
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Letter from UKOITC US-parented members to Revenue – North Sea Taxation (Budget Proposals)August 4, 2025170 KB
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Letter from UKOOA – Designs for Innovation – Research and DevelopmentAugust 4, 2025495 KB
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Letter from UKOOA – Exploration ConsultationAugust 4, 2025188 KB
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Letter from UKOOA – Exploration ConsultationAugust 4, 2025188 KB
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Letter from UKOOA to DTIAugust 4, 2025101 KB
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Letter from UKOOA to DTI – Infrastructure taxationAugust 4, 202527 KB
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Letter to HM Treasury and activity survey report – Consultation on low levels of exploration activityAugust 4, 2025
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Letter to Inland Revenue – BFO ContractAugust 4, 202526 KB
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Letter to Inland Revenue – Brent reference price – calculation of statutory vAugust 4, 202524 KB
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Letter to Inland Revenue – Infrastructure taxation – draft legislation – capAugust 4, 202523 KB
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Letter to Inland Revenue – LPG Valuation MethodologyAugust 4, 202524 KB
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Letter to Inland Revenue – LPG Valuation MethodologyAugust 4, 202522 KB
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Letter to Inland Revenue – LPG Valuation MethodologyAugust 4, 202524 KB
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Letter to Inland Revenue – OTO Manual – BFO ContractAugust 4, 202534 KB
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Letter to Institute of TaxationAugust 4, 2025394 KB
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Letter to Lord Chancellor's Department – Tax AppealsAugust 4, 202552 KB
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Letter to National Audit Office (NAO) – NAO audit of PRTAugust 4, 2025206 KB
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Letter to OTO – Budget 2001: North Sea Fiscal RegimeAugust 4, 2025875 KB
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Letter to OTO – Budget 2001: North Sea Fiscal Regime – DecommissioningAugust 4, 202567 KB
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Letter to RevenueAugust 4, 2025
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Letter to RevenueAugust 4, 2025159 KB
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Letter to RevenueAugust 4, 202577 KB
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Letter to RevenueAugust 4, 2025151 KB
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Letter to RevenueAugust 4, 2025151 KB
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Letter to RevenueAugust 4, 2025115 KB
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Letter to RevenueAugust 4, 2025126 KB
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Letter to RevenueAugust 4, 2025161 KB
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Letter to RevenueAugust 4, 2025246 KB
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Letter to RevenueAugust 4, 2025164 KB
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Letter to RevenueAugust 4, 2025352 KB
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Letter to Revenue – 2000 Finance Bill issuesAugust 4, 2025320 KB
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Letter to Revenue – Crude Values on the InternetAugust 4, 202563 KB
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Letter to Revenue – CTSA time limitsAugust 4, 202536 KB
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Letter to Revenue – Date Range SwapsAugust 4, 202596 KB
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Letter to Revenue – Date Range SwapsAugust 4, 2025
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Letter to Revenue – Date Range Swaps: Flow ChartAugust 4, 2025140 KB
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Letter to Revenue – Date Range Swaps: Legal AnalysisAugust 4, 2025171 KB
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Letter to Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025149 KB
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Letter to Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025607 KB
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Letter to Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025
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Letter to Revenue – EcommerceAugust 4, 202539 KB
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Letter to Revenue – Equity SwapsAugust 4, 202562 KB
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Letter to Revenue – Extra Statutory Concession 12August 4, 202528 KB
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Letter to Revenue – Manuals and ClearancesAugust 4, 2025117 KB
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Letter to Revenue – National Audit Office report on PRT expenditure clAugust 4, 202558 KB
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Letter to Revenue – North Sea Financing CostsAugust 4, 2025159 KB
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Letter to Revenue – Revenue Position Paper on Finance Bill 2000August 4, 202552 KB
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Letter to Revenue – Revenue Practice on Expenditure Claims in SafeguardAugust 4, 2025222 KB
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Letter to Revenue – Safeguard Deferral of Expenditure Claims FA2000August 4, 2025104 KB
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Letter to Revenue – Study of OTO and Policy TeamAugust 4, 202560 KB
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Letter to Revenue from Royalty sub-committeeAugust 4, 2025116 KB
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Meeting UKOITC and OTO – Crude Oil and LPG ValuationsAugust 4, 2025321 KB
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Meeting UKOITC and OTO – Gas Valuation IssuesAugust 4, 2025324 KB
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Meeting UKOITC and OTO – Late Determinations of ExpenditureAugust 4, 2025287 KB
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Meeting UKOITC and OTO – National Audit Office ReportAugust 4, 2025222 KB
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Meeting UKOITC and OTO – Nomination Scheme and Oil ValuationAugust 4, 2025754 KB
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Meeting UKOITC and OTO – PRT Expenditure Claims – AppealsAugust 4, 2025470 KB
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Meeting UKOITC and OTO – PRT Expenditure Claims – AppealsAugust 4, 2025466 KB
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Meeting UKOITC and OTO – PRT Nomination SchemeAugust 4, 2025547 KB
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Meeting UKOITC and OTO – Uplift – UnclaimedAugust 4, 2025279 KB
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Meeting with Inland Revenue -Infrastructure taxationAugust 4, 202510 KB
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Meeting with Inland Revenue -Infrastructure taxationAugust 4, 202517 KB
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Meeting with Inland Revenue -Infrastructure taxation – draft legislationAugust 4, 202513 KB
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Meeting with RevenueAugust 4, 2025222 KB
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Meeting with RevenueAugust 4, 2025173 KB
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Meeting with RevenueAugust 4, 202534 KB
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Meeting with RevenueAugust 4, 2025345 KB
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Meeting with RevenueAugust 4, 2025221 KB
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Meeting with Revenue – 2000 Finance Bill issuesAugust 4, 2025203 KB
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Meeting with Revenue – Date Range Swaps: Revised OTO Guidance NoteAugust 4, 2025164 KB
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Meeting with Revenue – Disposal and Deemed Tariff ReceiptsAugust 4, 2025913 KB
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Meeting with Revenue – Euro, e-commerce and PRTAugust 4, 2025159 KB
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Memo from Baker & McKenzie to DEFRA – EU Emissions Trading SchemeAugust 4, 202524 KB2
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MemorandumAugust 4, 202556 KB
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Minutes of Meeting – Inland Revenue Energy Group and UKOITC – PRT Simplification – GenerallyAugust 4, 202521 KB
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Minutes of meeting DTI/OTO & UKOITCAugust 4, 20258 KB
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Minutes of meeting with DTI/OTO and UKOITCAugust 4, 20253 MB
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Minutes of Meeting with RevenueAugust 4, 2025298 KB
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Note from Adam CranAugust 4, 202510 KB
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Note of Lunch Meeting – Date Range SwapsAugust 4, 202556 KB
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Note of MeetingAugust 4, 2025245 KB
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Note of Meeting – Deemed Tariff & Disposal ReceiptsAugust 4, 2025566 KB
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Note of Meeting – Losses on Disposals of Unquoted SharesAugust 4, 2025390 KB1
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Note of meeting with HM Treasury – Finance BillAugust 4, 202582 KB
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Note of telephone conversation -Supplementary Corporation Tax – Interest DeductibilityAugust 4, 2025109 KB
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Note of telephone conversation -Supplementary Corporation Tax – Interest DeductibilityAugust 4, 202542 KB
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Note of UKOOA Meeting with HM Treasury – Finance Bill 2002August 4, 2025275 KB
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Notes of Meeting – Meeting with IR Energy Group on Finance BillAugust 4, 202573 KB
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Notes of meeting at OTO -PRT Simplification – Removal of Small Fields fromAugust 4, 202510 KB
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Notes of meeting between UKOITC and Inland Revenue – Budget representations – Abandonment issuesAugust 4, 202513 KB
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Notes of meeting with Inland RevenueAugust 4, 202512 KB
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Notes of meeting with Inland Revenue Energy GroupAugust 4, 202511 KB
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Notes of meeting with OTO – Proposals for dealing with expenditure claimsAugust 4, 202555 KB
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Notes of meeting with RevenueAugust 4, 202513 KB
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Notes of Quarterly Meeting with Energy Group – Financing Charges and the Supplementary CorporatioAugust 4, 2025159 KB
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Notes on Revenue presentationAugust 4, 2025156 KB
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Oil & Gas Fiscal Review – Matt RayAugust 4, 2025162 KB
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Other docs – Re appropriate tax treatment generally.August 4, 202529 KB
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OTO note of meeting with Revenue – National Audit Office report on PRTAugust 4, 2025477 KB
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Paper by BP – Chargeable Field IssuesAugust 4, 2025358 KB
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Paper by Esso LegalAugust 4, 2025122 KB1
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Paper from OTO – PRT Treatment of date swaps (revised) Position PaperAugust 4, 2025
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Paper from UKOITCAugust 4, 2025285 KB
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Paper from UKOITCAugust 4, 20255 MB
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Paper from UKOITC – History of UKOITC Representations on Oil AllowanceAugust 4, 2025610 KB
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Paper from UKOITC – Transfers between AffiliatesAugust 4, 2025404 KB
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Papers from Oil Taxation office – PRT Simplification – GenerallyAugust 4, 202510 KB
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Pharmaceutical Industry MemorandumAugust 4, 2025258 KB
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Policy update & recent budget measures – Tony ChanterAugust 4, 2025950 KB
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Presentation by UK))A – Infrastructure taxationAugust 4, 2025174 KB
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Presentation from TalismanAugust 4, 20255 MB
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Press Release on Tariff – Consultative Document on TariffingAugust 4, 20252 MB
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Press Release on Tariff – UKOITC response to Consultative Document on TaxationAugust 4, 20252 MB
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Production Projections – DECCAugust 4, 2025164 KB
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Report of UKOITC Working Party – Disposal ReceiptsAugust 4, 2025321 KB
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Revenue Paper – Valuation in non-taxable fieldsAugust 4, 202545 KB
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Revenue Policy Division Papers – Papers on Workshop on Forex consultative documentAugust 4, 20251 MB
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Series of emailsAugust 4, 202515 KB
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Shale Gas – Nico HeslopAugust 4, 2025211 KB
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Shell Memorandum – Substitution GasAugust 4, 2025144 KB
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Summary notes of meeting – Meeting with IR Energy Group on Finance BillAugust 4, 2025208 KB
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Tax Assurance: managing significant tax disputesAugust 4, 2025588 KB
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uHPHT – Simon GellAugust 4, 2025370 KB
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uHPHT Cluster Areas (DECC) – Richard Milton-WorssellAugust 4, 2025770 KB
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UITF – Re appropriate tax treatment generally.August 4, 202515 KB
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UKOITC – Inland Revenue Consultative Document – Corporate DAugust 4, 2025163 KB
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UKOITC 026/16August 4, 2025112 KB1
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UKOITC Briefing Paper – Inland Revenue Consultative Document – Corporate DAugust 4, 2025171 KB
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UKOITC Budget RepresentationsAugust 4, 202515 KB
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UKOITC budget representations – Abandonment IssuesAugust 4, 202515 KB
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UKOITC CorrespondenceAugust 4, 2025513 KB
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UKOITC Document – Further UKOITC response to Consultative DocumentAugust 4, 2025777 KB
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UKOITC LetterAugust 4, 2025103 KB
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UKOITC LetterAugust 4, 2025
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UKOITC LetterAugust 4, 2025104 KB
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UKOITC LetterAugust 4, 2025115 KB
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UKOITC Letter – Appointment of Costs between fieldsAugust 4, 2025140 KB
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UKOITC Letter – Charges by Connected PersonsAugust 4, 202596 KB
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UKOITC letter – CIF Crude Oil SalesAugust 4, 2025401 KB
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UKOITC Letter – Disproportionate Cost SharingAugust 4, 202563 KB
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UKOITC Letter – E&A Reliefs / Tariffs/TRA / UpliftAugust 4, 20251 MB
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UKOITC Letter – Expenditure – when incurred for prtAugust 4, 202560 KB
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UKOITC Letter – Expenditure – when incurred for PRTAugust 4, 2025265 KB
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UKOITC Letter – Field DeterminationAugust 4, 2025532 KB
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UKOITC Letter – General Anti-Avoidance RuleAugust 4, 2025280 KB
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UKOITC Letter – Late Determinations of ExpenditureAugust 4, 2025122 KB
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UKOITC Letter – Late Determinations of ExpenditureAugust 4, 202595 KB
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UKOITC Letter – LPG Sales into the UKAugust 4, 2025108 KB
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UKOITC Letter – LPG ValuationAugust 4, 2025213 KB
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UKOITC Letter – Nomination SchemeAugust 4, 2025149 KB
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UKOITC Letter – PRT Expenditure ClaimsAugust 4, 2025160 KB
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UKOITC Letter – PRT Expenditure Claims – AppealsAugust 4, 2025406 KB
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UKOITC Letter – PRT Notices of VariationAugust 4, 2025147 KB
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UKOITC Letter – PRT Notices of VariationAugust 4, 2025104 KB
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UKOITC Letter – PRT/Accounts ReconciliationsAugust 4, 202567 KB
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UKOITC Letter – PRT/Accounts ReconciliationsAugust 4, 202583 KB
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UKOITC Letter – Redundancy Costs – Non statutoryAugust 4, 202564 KB
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UKOITC Letter – Revenue Information Powers – Finance Bill 1984August 4, 2025528 KB
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UKOITC Letter – Royalty Costs for PRTAugust 4, 202553 KB
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UKOITC Letter – Searching – 5,000 metre limitAugust 4, 2025167 KB
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UKOITC Letter – UpliftAugust 4, 2025110 KB
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UKOITC Letter – Valuation of Brent – Formula PricesAugust 4, 2025
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UKOITC Letter to Inland RevenueAugust 4, 202530 KB
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UKOITC Letter to Inland RevenueAugust 4, 202525 KB
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UKOITC Letter to OTO – E-Filing for PRTAugust 4, 202523 KB
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UKOITC MeetingAugust 4, 2025102 KB
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UKOITC MeetingAugust 4, 2025137 KB
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UKOITC Meeting – 2000 Finance Bill Technical NoteAugust 4, 2025107 KB
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UKOITC MemorandumAugust 4, 2025800 KB
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UKOITC notes of meeting with Revenue – National Audit Office report on PRT – AccountingAugust 4, 2025289 KB
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UKOITC PaperAugust 4, 2025266 KB
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UKOITC Paper – PRT Compliance Time LimitsAugust 4, 2025844 KB
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UKOITC Paper – PRT Expenditure Claims – AppealsAugust 4, 2025463 KB
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UKOITC response to Inland Revenue Consultation PaperAugust 4, 20255 KB1
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UKOOA Letter to Inland Revenue – Infrastructure taxation – data re offshore loading fieldsAugust 4, 2025176 KB
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UpdateAugust 4, 202577 KB
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US-UKOITC Meeting with Revenue – North Sea Tax Budget ProposalsAugust 4, 2025235 KB
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