Non-Residents Working on the UK Continental Shelf: Notification of Payments to Third Parties - General background
In order to ensure that non resident contractors working on the UK Continental Shelf comply with their UK tax obligations, HMRC requires licensees to provide information about their contractors and sub-contractors and employees remuneration. This information is then used to bring the proper amount of tax into charge. If the tax, when assessed, is not paid, TIOPA10\Sch7 (previously FA73\Schedule 15) provides for it to be recovered from the licensee. In practice it is the operator for a joint venture who is required to provide data at the end of each year on behalf of themselves and the other joint licensees.