Employment on UK continental shelf

Produced by Tolley in association with Jim Yuill at The Yuill Consultancy
Employment on UK continental shelf

The following Employment Tax guidance note Produced by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:

  • Employment on UK continental shelf
  • Position from 6 April 2014
  • Table 1 ― where mariners are engaged in Column A and the certificate in Column B is held, no employer NIC is payable
  • Position up to 5 April 2014
  • Secondary contributor for NIC

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant tax changes associated with Brexit began to take effect. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit ― personal and employment tax implications guidance note.

Position from 6 April 2014

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:

  1. the employer, if that employer has a place of business or other presence in the UK

  2. any entity with an associated presence, if the employer has no presence (an associated company is defined in CTA 2010, s 449)

  3. the oil field licensee, if there is no associated presence

The key to the matter is the definition of installation. This is so widely drawn tha

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