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HMRC internal manual

Oil Taxation Manual

Non-Residents Working on the UK Continental Shelf: Notification of Payments to Third Parties - Details of information requested in a Data-holder Notice

Whilst the legislation provides for fuller information and a shorter time span, by agreement with the oil industry the data-holder notice requirements are modified. These requirements are kept under review and are open to modification or change as circumstances require.

Information is required within 90 days of the issue of the data-holder notice. Details are to be provided of all transactions involving non-resident contractors and sub-contractors made in connection with activities authorised by a licence granted under Part 1 of the Petroleum Act 1998, as a result of which the recipients are or might be liable to tax by virtue of CTA09\S1313 or ITTOIA05\S874. Data-holder notices are usually issued on the first working day of January.

Non resident contractors and subcontractors could be companies or self-employed individuals.

Part 1

In the case of Part 1 payments made direct by the operator to persons other than divers and diving supervisors, the information required is:

  • the name of the person or company;
  • their main place of business;
  • any address in the UK;
  • the nature of the activities performed; and
  • the amounts of the payments made.

Part 2

  • In the case of Part 2 payments made to individuals, the information required is comprehensive although details of the payments themselves are not required. As stated at OT44600 it is intended that this data will be provided by way of a report from the Vantage POB system.