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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Secondary contributor: special rules: worker employed on the UK Continental Shelf - Provisions for certificates

Regulation 114A Social Security (Contributions) Regulations (SSCR) 2001 (As inserted by The Social Security (Contributions) (Amendment No. 2) Regulation 2(3) 2014 / Statutory Instruments 2014 No. 572

The Social Security (Contributions) (Amendment No. 2) Regulation 2(3) 2014 / Statutory Instruments 2014 No. 572 inserts Regulation 114A SSCR 2001 and makes provisions for the issue of certificates by Her Majesty’s Revenue and Customs.

The operation of a certificate system allows oil field licensees to continue dealing with offshore employers and agencies within the industry without exposing themselves to liabilities for tax and NICs.

A certificate is issued

  • where an offshore employer has no presence in Great Britain; and
  • discharges the filing and payment responsibilities of the oil field licensee; and
  • places filing and payment responsibilities on to the offshore employer.