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Article Summary

This guidance note provides an overview of the UK tax treatment of offshore oil and gas workers operating in the UK sector of the Continental Shelf. It explains that although these installations are outside UK territorial waters, special rules apply so that for income tax and NIC purposes the workers are treated as carrying out their duties in the UK. The note covers the tax position of earnings, employer-provided travel to installations, and who is responsible for operating PAYE and being the secondary contributor for NICs. Additional rules apply from April 2014 to make an onshore associated company or the licensee responsible for these obligations if the employer is based offshore.There are also special rules for divers and diving supervisors - they are taxed as self-employed for income tax purposes but remain treated as employees for NICs. Overall this guidance will help offshore oil and gas sector employers and workers understand the specific UK tax rules that apply to them.