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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: self-employed consultants

Where a non-resident company provides self-employed consultants to work in the UK Continental Shelf each consultant may separately be liable for tax under either CTA2009\S1313 or ITTOIA2005\S874. In such circumstances LB Oil & Gas will deal with both the liabilities of the company and the consultants.