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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

OT00005 - The taxation of the UK oil industry: an overview: contents

  1. OT00010
    Background
  2. OT00020
    The Current Fiscal Regime for Oil and Gas
  3. OT00030
    Interaction between the Elements of the Fiscal Regime
  4. OT00040
    Legal Overview 1918 to Petroleum Act 1998
  5. OT00100
    Early Activity in the North Sea
  6. OT00110
    Public Accounts Committee Report 1973 and the 1974 White Paper
  7. OT00150
    Oil Taxation Act 1975
  8. OT00190
    Other Developments to the Fiscal Regime 1975 to 2014
  9. OT00500
    Map of new and old legislative references following 2009 and 2010 consolidation acts
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