RFIG30990 | Residence for tax years before 2013-14: particular occupations: North Sea and other offshore oil/gas fields

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

Where an individual works in the oil and gas exploration/extraction industry within the UK’s territorial waters, or other designated areas, they are taxed in full in the UK on those earnings irrespective of their residence status. Please refer to PTI12824 for a list of countries which apply the offshore protocol.

If an individual is working in a UK designated area of the Continental Shelf (refer to EIM67100 onwards PAYE81720):

• for a UK employer, the earnings are chargeable to UK tax in the normal way (EIM40208)

• for a foreign employer under the Offshore Protocol Arrangements (PAYE20125) refer:

  • employer queries to NIC&EO +44 151 268 0558

  • employee queries to Cardiff +44 135 535 9022