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HMRC internal manual

Employment Status Manual

From
HM Revenue & Customs
Updated
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Procedural aspects of status cases: differences between tax and NICs

Special rules affecting income tax only

Section 15 ITTOIA 2005 categorises certain offshore divers and diving supervisors as self-employed for tax purposes. If workers are likely to be affected, advice should be sought from the Divers Unit at the LC SMEI, Aberdeen Office.