The Income Tax (Pay As You Earn) Regulations 2003

[F1 UKCS continental shelf workers certificate holder: obligations U.K.

84B.— (1) A UKCS continental shelf workers certificate holder must—

(a) make such deductions, returns and repayments as are required of a relevant person;

(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.

(2) In this regulation “offshore installation” means a structure which is, is to be, or has been, put to a relevant use while in water but a structure is not an offshore installation if—

(a) it has permanently ceased to be put to a relevant use,

(b) it is not, and is not to be, put to any other relevant use, and

(c) since permanently ceasing to be put to a relevant use, it has been put to a use which is not a relevant use.

(3) In paragraph (2) a use is a relevant use if it is—

(a) for the purposes of exploiting mineral resources,

(b) for the purposes of exploration with a view to exploiting mineral resources,

(c) for the storage of gas in or under the shore or the bed of any waters,

(d) for the recovery of gas so stored,

(e) for the conveyance of things by means of a pipe,

(f) mainly for the provision of accommodation for individuals who work on or from a structure which is, is to be, or has been put to any of the above uses while in the water,

(g) for the purposes of decommissioning any structure which has been used for or in connection with any of the relevant uses above.

(4) For the purposes of paragraphs (3) and (4) a structure is put to use while in water if it is put to use while—

(i) standing in any waters,

(ii) stationed (by whatever means) in any waters, or

(iii) standing on the foreshore or other land intermittently covered with water.

(5) For the purposes of paragraphs (2), (3) and (4) a “structure” includes a ship or other vessel except where it is used wholly or mainly—

(a) for the transport of supplies;

(b) as a safety vessel;

(c) for a combination of (a) and (b); or

(d) for the laying of cables.]

Textual Amendments

F1 Regs. 84A-84D and cross-heading inserted (6.4.2014) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2014 (S.I. 2014/474), regs. 1, 2(2)