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HMRC internal manual

National Insurance Manual

Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate cancellation

Regulation 114A(10) - (12) 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

Regulation 114A(10) SSCR 2001 provides for the cancellation of a UKCS workers certificate where the offshore employer ceases to

  • meet the conditions in Regulation 114A(2) SSCR 2001, see NIM33790; or
  • comply with their obligations under Regulation 114B SSCR 2001, or an equivalent PAYE provision, see NIM33830.

An officer of HMRC may issue in writing, a notice of cancellation, specifying the date of cancellation to the person authorised to accept service on behalf of the offshore employer.

Regulation 114A(11) SSCR 2001 defines that the specified date from which a certificate is cancelled, must not be earlier than 10 working days from the date of serving a notice of cancellation. For example

  • Today’s date 2 June 2014 (serving notice of cancellation)
  • Specified UKCS workers certificate expiry date must be on or after 16 June 2014
  • The certificate expiry date cannot be between 2 June 2014 and 15 June 2014.

Regulation 114A(12) SSCR 2001 allows for a notice of cancellation to be combined with a notice under an equivalent PAYE provision.