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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Secondary contributor: Special rules: Worker employed on the UK Continental Shelf - associated company

Regulation 114D 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 114D SSCR 2001 defines the ‘associated company’ as being any company within the meaning of section 449 Corporation Tax Act 2010. For example

Oil Company Ltd is registered in Jersey and employs workers on an oil platform on the UK Continental Shelf. Oil Company Ltd is a subsidiary of Oil Company (Aberdeen) Ltd. Oil Company (Aberdeen) Ltd is an associated company and is the secondary contributor.