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HMRC internal manual

Oil Taxation Manual

Non-Residents Working on the UK Continental Shelf: Divers - Duties treated as the carrying on of a trade in the UK

The duties of an employment of persons diving offshore in the territorial sea of the UK or its continental shelf are treated as if they were carrying on a trade, if the duties are principally concerned with the exploration or exploitation of UK natural resources (ITTOIA2005\S15). Thus emoluments which would ordinarily be chargeable as employment income are deemed to be income from the carrying on of a trade. Diving supervisors are dealt with in the same way and this rule applies whether the divers and diving supervisors are UK resident or not. It follows that a non-resident diver employee within the charge to UK tax by virtue of ITEPA2003\S41 is assessable on the basis that he is carrying on a trade in the UK.

The records for divers and diving supervisors affected by ITTOIA2005\S15 are centralised in Local Compliance (SME Interventions), Aberdeen.

Non-resident diving contractors (that is those employing divers and diving supervisors) liable by virtue of CTA2009\S1313 or ITTOIA2005\S874 are dealt with at the LB Oil & Gas.