The Social Security (Contributions) Regulations 2001

[F1UKCS continental shelf workers certificate holder: obligations and responsibilitiesU.K.

114B.  A UKCS continental shelf workers certificate holder must—

(a)make such deductions, returns and repayments as are required of a secondary contributor;

(b)keep written records of—

(i)the name, date of birth, and national insurance number of the continental shelf workers supplied;

(ii)the name, registered office and oil field licence number of the oil field licensee to whom each of the workers were supplied;

(iii)the offshore installation to which each of the workers were supplied; and

(iv)the dates between which the workers worked on the offshore installation;

(c)keep the records required by sub-paragraph (b) for a period of 6 years from the end of the tax year to which they relate;

(d)where an officer of Revenue and Customs requires them in writing to do so, provide copies of the records required by sub-paragraph (b) to HMRC within 30 days of the date of the request; and

(e)before supplying the oil field licensee with continental shelf workers for the first time, inform HMRC in writing of the details of the oil field licensee including name, business address, and oil field licence number of the oil field licensee.]

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