NIM33810 - Secondary contributor: special rules: worker employed on the UK Continental Shelf - certificate issue
Regulation 114A(6) - (9) Social Security (Contributions) Regulations (SSCR) 2001
Regulation 114A(6) & (7) SSCR 2001 prescribes that a UK Continental Shelf (UKCS) workers certificate may be issued by an officer of HMRC, if they are satisfied the conditions in Regulation 114A(2) SSCR 2001 are met, see NIM33790. This must include
- the name of the UKCS workers certificate holder (the offshore employer);
- their PAYE reference number; and
- the date of issue
Regulation 114A(8) SSCR 2001 allows for the UKCS workers certificate to be issued to
- the person authorised to accept service on behalf of the offshore employer;
- the offshore employer; or
- both
Regulation 114A(9) SSCR 2001 allows for a certificate to be combined with a certificate issued under an equivalent PAYE provision.
The Oil and Gas Certificates Unit are responsible for the simultaneous issue of both a
- UKCS workers certificate to the offshore employer; and
- UKCS oil field licensee certificate to the oil field licensee, see NIM33840.