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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: exempting licensees from responsibility for unpaid contractors tax

The Board may issue a certificate to a licensee exempting him from demands under TMA70\S77C where they are satisfied that the contractor will comply with his tax obligations. LB Oil & Gas Sector acts for the Board in deciding whether the contractor passes this test and where appropriate it issues the necessary certificate. LB Oil & Gas may cancel an exemption certificate whenever it appears appropriate to do so.

The procedures for issuing exemption certificates are explained in detail in OT45500+.