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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: relationship with Local Compliance

Local offices may be aware of the activities of non-resident offshore contractors or sub- contractors, whether associates or not, from the accounts of resident companies or UK branch accounts. In particular there may be material information in the following circumstances:

  • Support services, such as diving, provided by a non- resident company.
  • The company may provide administrative or other onshore support for an offshore non-resident associate.
  • Ability to function as a contractor may be dependent upon the aid of key personnel and equipment made available by a non-resident associate.
  • The company may sub-contract work to a non-resident associate.
  • A joint venture company may be merely the contracting agent for the venturers.

Officers should refer details to LB Oil & Gas sector of potential CTA2009\S1313, ITTOIA2005\S874 & TGCA92\S276 liabilities and local offices are invited to seek the advice of LB Oil & Gas if problems arise from the examination of accounts etc of resident offshore contractors.