ESM2053 - Agency and temporary workers: agency legislation - provisions from 6 April 2014: oil and gas sector

Guidance in relation to non-residents working on the UK continental shelf and certification in the North Sea has now been published in the Oil Taxation Manual.

Please see:

OT45455 - Non-residents working on the UK continental shelf: PAYE

OT45460 - Non-residents working on the UK continental shelf: PAYE: Certification scheme

OT45465 - Non-residents working on the UK continental shelf: Guidance for offshore employers and agencies with workers on the UK continental shelf: Exemption for licensee from recovery of income tax and National Insurance Contributions - new cases

OT45470 - Non-residents working on the UK continental shelf: PAYE: Certification scheme: Withdrawal of Certificates