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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate holder’s obligations and responsibilities

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

The holder of a UKCS workers certificate - an offshore employer, is responsible for making such deductions, returns and payments as would have been required by an oil field licensee - the secondary contributor, and keeping written records of

  • the name, date of birth and National Insurance number of the continental shelf workers supplied;
  • the name, registered office and oil field licence number of the oil field licensee to whom each of the workers were supplied;
  • the offshore installation to which each of the workers were supplied; and
  • the dates between which the workers worked on the offshore installation.

Regulation 114B(c) requires that these written records are retained for a period of 6 years from the end of the tax year to which they relate.

Regulation 114B(d) provides for an officer of HMRC to request in writing, copies of these records to be provided within 30 days of the date of request.

Regulation 114B(e) requires that before the first time a UKCS workers certificate holder supplies workers to an oil field licensee, they notify HMRC (Oil and Gas Certificates Unit), in writing, the details of the oil field licensee including name, business address and oil field licence number.