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HMRC internal manual

Oil Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Non-residents working on the UK continental shelf: recovery of tax: liability of licence holder

Where a licensee receives a notice under OT45050 the company is liable for the unpaid tax and interest as if it were originally due under an assessment on the company and may recover any amount paid by it from the person originally assessed - TMA70\S77D.

Where a licensee makes a payment as a result of a notice they cannot obtain any tax relief either under corporation tax or petroleum revenue tax for the payment - TMA70\S77D(3).

Where an exemption certificate (see OT45550) is cancelled under TMA70\S77F any unpaid tax relating to the period covered by the exemption certificate cannot be recovered from the licensee under TMA70\S77G.