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HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: organisation of work: responsibilities of recovery offices to collect tax

Accounts Office Cumbernauld is responsible for the collection of tax assessed at LB Oil & Gas sector by virtue of CTA2009\S1313, ITTOIA2005\S874 or TCGA92\S276. If tax is not paid, Accounts Office Cumbernauld refers the matter to LBU Liverpool Debt Management office for further action. If after further action the tax is still not paid they will refer the matter to LB Oil & Gas who will then accept responsibility for subsequent recovery action. The procedure is described in detail at OT45000+.