RFIG30950 - Residence for tax years before 2013-14: particular occupations: divers and diving supervisors
This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.
When these individuals are working in the UK or a designated area of the Continental Shelf, their earnings are liable under ESM4050 (refer to PAYE81720).
If the individual is working in the UK sector of the Continental Shelf and has a UK occupational pension refer these cases to Divers Unit (ISBC).