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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
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Non-residents working on the UK continental shelf: organisation of work: tax recovery powers

When normal collection procedures fail to obtain tax properly due from a non-resident on an assessment made under CTA2009\S1313, ITTOIA2005\S874 or TCGA92\S276, the Board may require the responsible licence holder to pay the tax assessed. In such circumstances the LB Oil & Gas will first warn the licence holder that recovery under TMA70\S77C is being contemplated and will consider any representations made. If recovery remains appropriate a formal notice will be served on the licence holder requiring payment of the tax (and, where due, interest) to the Accounts Office Cumbernauld.

Tax on employment income is not recoverable in the way outlined above.

A detailed explanation of the HMRC tax recovery powers is contained in OT44001.