beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Oil Taxation Manual

Non-residents working on the UK continental shelf: exemption for licensee from recovery of tax - the exemption certificate application form

Form of application

No application form is provided. A request should be made in writing to LB Oil & Gas stating the name and address of the person (normally the field operator) to whom the certificate should be sent and the licence number(s) for the area(s) in which the work is to be performed.

Blanket applications

Occasionally an oil company may ask a contractor to obtain a “blanket” certificate to cover all the licensed areas in which that company have an interest. Such certificates increase the scope for loss by HMRC and it is not HMRC’s practice to issue such “blanket” certificates. Instead the applicant is asked to state the licence numbers for areas in which activities are to be performed under current or prospective contracts and a certificate is then issued in respect of those numbers only.

Review of applications

On receipt of an application LB Oil & Gas reviews all available papers and considers how the non-resident has met his UK tax obligations in the past. Failure to deal with correspondence from LB Oil & Gas, or to submit details of receipts and expenses relating to activities in the UK Continental Shelf or to pay assessed tax or to meet PAYE obligations are normally regarded as prima facie grounds for refusing a certificate.