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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: responsibilities of Centre 1 for PAYE

Many non resident contractors with employees working in the UK Continental Shelf make regular PAYE returns to Centre 1 (Technical & Foreign). A standard information pack for issue non-resident employers is available from Centre 1. PAYE enquiries received at LB Oil & Gas may be referred to Centre 1.

Centre 1 routinely notifies LB Oil & Gas whenever a new PAYE scheme is opened for a non- resident contractor. The LB Oil & Gas informs Centre 1 if it determines that a non-resident company carries on business through a UK permanent establishment. At appropriate intervals the LB Oil & Gas informs Centre 1 and Specialist Investigations Glasgow of the levels of remuneration charged in computing the profits of UK sector operations.