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HMRC internal manual

Oil Taxation Manual

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HM Revenue & Customs
Updated
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Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Contents

  1. OT41501
    Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Outline
  2. OT41510
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Examples of Restrictions on UK Taxation
  3. OT41520
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Other treaty implications
  4. OT41530
    Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Different types of treaties
  5. OT41540
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with a restricted definition of the UK confined to land areas & territorial sea
  6. OT41550
    Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Treaties without an Offshore Activities Article but with an extended definition of the UK including UK Continental Shelf, land and territorial sea areas
  7. OT41560
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Activities Article - Example 1
  8. OT41570
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Activities Article - Example 2
  9. OT41580
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Activities Article - Example 3
  10. OT41585
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Article Equivalent - Example India
  11. OT41590
    Taxation of Non-residents under Section 830 ICTA 1988: Double Taxation Agreements - Measurement of duration
  12. OT41610
    Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Shipping and Air Transport Articles
  13. OT41620
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - The Construction and Interpretation of Treaties
  14. OT41630
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Permanent Establishment and Business Profits Articles
  15. OT41640
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Overview
  16. OT41642
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is there a fixed place of business?
  17. OT41643
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is it listed in Article 5 as an example of a Permanent Establishment?
  18. OT41644
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is there a construction project lasting more than a given number of months?
  19. OT41645
    Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - An example
  20. OT41650
    Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Operations of semi-submersible drilling rigs