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NIM33780 | Secondary contributor: special rules: worker employed on the UK Continental Shelf - Provisions for certificates

From HM Revenue & Customs · National Insurance Manual

Regulation 114A Social Security (Contributions) Regulations (SSCR) 2001

Regulation 114A was inserted into SSCR 2001, applies from 6 April 2014, and makes provisions for the issue of certificates by HMRC.

The operation of a certificate system allows oil field licensees to continue dealing with offshore employers and agencies within the industry without exposing themselves to liabilities for tax and NICs.

A certificate is issued

  • where an offshore employer has no presence in Great Britain; and

  • discharges the filing and payment responsibilities of the oil field licensee; and

  • places filing and payment responsibilities on to the offshore employer.