EIM35080 | Travelling expenses: Non-resident and qualifying new resident employees working in the United Kingdom: journeys to and from oil or gas rigs

Sections 41 and 373 to 375 ITEPA 2003

Section 41 treats general earnings in respect of duties performed in a United Kingdom sector of the continental shelf in connection with oil or gas exploration or exploitation activities, as earnings in respect of duties performed in the United Kingdom.

The effect of Section 41 is that an employee:

• who is non-UK resident or a qualifying new resident in the United Kingdom, and

• who works on a gas or oil rig in a United Kingdom designated area

may be able to claim the deductions described in EIM35030 and EIM35050 because the duties are regarded as being performed in the United Kingdom.