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.