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Income tax on earnings

An employee’s tax position can sometimes depend on whether he carries out his duties in the UK or elsewhere. This is the case if the employee is non-resident in the UK, or not domiciled in the UK with the remittance basis applying (see the Tax on cash earnings ― overview guidance note for more details).

As offshore oil and gas installations in waters around the UK are outside the UK’s territorial waters, duties carried out on board those installations are, as a matter of fact, carried out outside the UK. However, for income tax purposes the worker is treated as carrying out his