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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: responsibilities of Specialist Investigations Glasgow

Specialist Investigations Glasgow who, in conjunction with Centre 1 (Technical & Foreign), monitor operation of PAYE in the UK Continental Shelf, have access to data provided on forms 850 in response to data-holder notices issued under FA2011\Sch23 and held by the LB Oil & Gas Sector (see OT44500 onwards).

Once the forms 850 are processed the data is used by HMRC to assist with monitoring the tax compliance of non-resident offshore contractors who may be liable to UK taxes by virtue of their activity in the UK continental shelf.

In addition to the PAYE monitoring role, Specialist Investigations Office deals with manning companies in the oil and gas industry which are registered abroad and where there is suspected avoidance of business profits or PAYE. Specialist Investigations Office specialises in the investigation of “umbrella”, “composite” or “one man” companies in the oil and gas industry.

There is a free flow of information between Specialist Investigations Office and LB Oil & Gas, particularly about new cases, group structures, working arrangements, remuneration charged in accounts and the existence of UK permanent establishments.