The following Employment Tax guidance note by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:
Significant changes were made to the provisions from 6 April 2014 and from that date the amended SI 2001/1004, reg 114 means that all employees on the UK continental shelf (UKCS), including mariners who are engaged in oil and gas-related activities on an installation, are deemed to be resident in the UK and liable to pay primary NIC. There will also be a secondary liability and the legislation determines the secondary contributor as:
The key to the matter is the definition of installation. This is so widely drawn that it includes all structures including vessels on the UKCS. There are some exceptions to this general rule and they are as follows:
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