Employment on UK continental shelf

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Employment Tax

Guidance

Position from 6 April 2014

Significant changes were made to the provisions from 6 April 2014 and from that date the amended SI 2001/1004, reg 114 means that all employees on the UK continental shelf (UKCS), including mariners who are engaged in oil and gas-related activities on an installation, are deemed to be resident in the UK and liable to pay primary NIC. There will also be a secondary liability and the legislation determines the secondary contributor as:

•
the employer, if that employer has a place of business or other presence in the UK
•
any entity with an associated presence, if the employer has no presence (an associated company is defined in CTA 2010, s 449)
•
the oil field licensee, if there is no associated presence

The key to the matter is the definition of installation. This is so widely drawn that it includes all structures including vessels on the UKCS. There are some exceptions to this general rule and they are as follows:

•
mariners who

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