Oil rig workers
Class 1 contributions
Commentary –
Tax Reporter ¶1023-050
HMRC Guidance –
NIM06380
Generally
Commentary –
Tax Reporter ¶1023-050
;
Quick Overview ¶9625
HMRC Guidance –
NIM06380
Jack-up rigs
Commentary –
Tax Reporter ¶1023-050
HMRC Guidance –
NIM06380
Mobile rigs
Commentary –
Tax Reporter ¶1023-050
HMRC Guidance –
NIM06380
Offshore installation
Commentary –
Tax Reporter ¶1023-050
HMRC Guidance –
NIM06380
Outside the UK Continental Shelf
Commentary –
Tax Reporter ¶1023-075
Transfers between mainland and rig
Commentary –
Tax Reporter ¶1006-733
Transfers to and from mainland
Legislation/Regulatory –
ITEPA2003 s. 305
Transport, accommodation and subsistence
Commentary –
Tax Reporter ¶488-250