EIM40208 | Employee resident or domiciled outside the United Kingdom: location of duties: workers in the offshore oil and gas industry

Section 41 ITEPA 2003

Special rules cover general earnings for duties performed in the UK sector of the continental shelf. General earnings arising from duties performed in a designated area in connection with exploration or exploitation activities are treated as general earnings in respect of duties performed in the UK (see EIM67100 onwards for full information).