OT43650 - Non-residents working on the UK continental shelf: organisation of work: self-employed consultants
Where a non-resident company provides self-employed consultants to work in the UK Continental Shelf each consultant may separately be liable for tax under either CTA2009\S1313 or ITTOIA2005\S874. In such circumstances LB Oil & Gas will deal with both the liabilities of the company and the consultants.