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HMRC internal manual

Oil Taxation Manual

HM Revenue & Customs
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Non-residents working on the UK continental shelf: recovery of tax: outline

Because of practical difficulties in collecting tax from non-residents without a permanent establishment in the United Kingdom, provision is made in TMA70\S77C for tax assessed on a non-resident to be collected, if not paid, from the licensee with whose exploration and exploitation the non-resident’s activities are connected.