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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: detection of non resident offshore contractors liable to tax in the UK

The LB Oil & Gas sector’s responsibility for the discovery of CTA2009\S1313 & ITTOIA2005\S874 liabilities includes the issue and processing of returns made by licensees of payments to persons possibly liable to tax under those provisions. The office also positively seeks out other cases involving potential liability by the regular scrutiny of the trade press and the exchange of information with other HMRC offices. Returns are issued quarterly under TMA70\S77I to the operators for license areas for completion on behalf of themselves and co-licensees. The LB Oil & Gas is responsible for pursuing outstanding returns and for checking their accuracy and completeness. When returns are received information is shared with other relevant HMRC offices to ensure all liabilities are picked up. LB Oil & Gas office acts as a clearing-house for information contained in these returns. Details of payments to contractors are distributed to the appropriate Compliance Office if there is UK address, or are retained by the office for its own enquiries. The LB Oil & Gas is also responsible for seeing that enquiries are instituted in new cases i.e. where the contractor or sub-contractor has no UK base. A contractor or sub-contractor who has a UK address but purports to have no onshore branch or agency and has no tax file is also dealt with by the LB Oil & Gas.