OT60015 - Transferable Tax History - Elections and TTH Cap: contents

  1. OT60020
    Transactions that can use the TTH mechanism
  2. OT60025
    Restrictions on who can enter into transactions which can use the TTH mechanism
  3. OT60030
    The start date
  4. OT60040
    Details of what can be included as TTH
  5. OT60050
    TTH elections and directions relating to information and declarations the election must contain
  6. OT60055
    Making a TTH election and the time limit
  7. OT60070
    Corresponding with HMRC by email
  8. OT60075
    TTH Cap
  9. OT60080
    Uplifted Decommissioning Costs Estimate
  10. OT60085
    Adjustments to the Net Cost Amount
  11. OT60090
    Standardised Inflation Adjustment
  12. OT60095
    DSA estimate must be reasonable