Specific rules relating to continental shelf oil and gas workers supplied by a non-UK based employer were introduced as part of a raft of measures designed to prevent avoidance of employment taxes by a UK agency engaging UK workers via non-UK agencies1. The effect of the rules is to attribute a payment of PAYE income to the 'relevant person': that is, a UK-based associate company2 of the employer, or the oil field licensee. See also HMRC guidance in the Oil Taxation Manual from OT45000.
Where these rules apply they take precedence over the rules relating to non-UK employers described
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