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Contents

Official guidance
Oil Taxation Manual

OT43500 · Non-residents working on the UK continental shelf: organisation of work

  • OT43501 · Large Business - main responsibilities
  • OT43550 · Relationship with Local Compliance
  • OT43600 · Detection of non resident offshore contractors liable to tax in the UK
  • OT43650 · Self-employed consultants
  • OT43700 · Tax recovery powers
  • OT43750 · Exempting licensees from responsibility for unpaid contractors tax
  • OT43780 · Identification and assessment of capital gains liabilities
  • OT43800 · Responsibilities of Specialist Investigations Glasgow
  • OT43850 · Responsibilities of Centre 1 for PAYE
  • OT43900 · Responsibilities of recovery offices to collect tax
  • OT43950 · Responsibility for divers and diving supervisors
  1. Non-residents working on the UK continental shelf: organisation of work: contents
  2. Non-residents working on the UK continental shelf: organisation of work: self-employed consultants

OT43650 | Non-residents working on the UK continental shelf: organisation of work: self-employed consultants

From HM Revenue & Customs · Oil Taxation Manual

Where a non-resident company provides self-employed consultants to work in the UK Continental Shelf each consultant may separately be liable for tax under either CTA2009\S1313 or ITTOIA2005\S874. In such circumstances LB Oil & Gas will deal with both the liabilities of the company and the consultants.

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