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HMRC has published further guidance on changes to rules for offshore employment intermediaries with workers on the UK continental shelf.
The new tax regulations apply the obligation for secondary National Insurance (NI) on either:
HMRC has published further guidance on changes to rules for offshore employment intermediaries with workers on the UK continental shelf.
The new tax regulations apply the obligation for secondary National Insurance (NI) on either:
- the employer in the UK;
- the associated company where the employer is not in the UK but has an associated company in the UK; or
- the oil or gas field licensee where the employer is not present in the UK and has no associated company in the UK.
Where more than one associated company is present in the UK, the one with the largest profits in the preceding year becomes the secondary contributor.
A system of certification is in place for foreign employers. To obtain a certificate, a foreign employer must set up a real-time information scheme and operate PAYE and class 1 NI, including secondary class 1 NI. Foreign employers that run a scheme on a voluntary basis should start operating secondary class 1 National Insurance.
A certificate will be issued when HMRC are satisfied that certain conditions are met. Application is via Oil and Gas Certificates Unit, Grayfield House, Bankhead Avenue, Edinburgh EH11 4UY.
