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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Particular Occupations: North Sea and other offshore oil/gas fields

Where an individual works in the oil and gas exploration/extraction industry within the UK’s territorial waters, or other designated areas, they are taxed in full in the UK on those earnings irrespective of their residence status. Please refer to PTI12824 for a list of countries which apply the offshore protocol.

If an individual is working in a UK designated area of the Continental Shelf [refer to EIM67100 onwards PAYE81720]

  • for a UK employer

    • the earnings are chargeable to UK tax in the normal way (EIM40208)
  • for a foreign employer under the Offshore Protocol Arrangements (PAYE20125)

    • refer Employer queries to NIC&EO +44 151 268 0558
    • refer Employee queries to Cardiff +44 135 535 9022

If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB