Class 1 contributions

Commentary – Tax Reporter ¶1023-050
HMRC Guidance – NIM33790
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Generally

Commentary – Tax Reporter ¶1023-050 ; Quick Overview ¶9625
HMRC Guidance – NIM33790
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Jack-up rigs

Commentary – Tax Reporter ¶1023-050
HMRC Guidance – NIM33790
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Mobile rigs

Commentary – Tax Reporter ¶1023-050
HMRC Guidance – NIM33790
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Offshore installation

Commentary – Tax Reporter ¶1023-050
HMRC Guidance – NIM33790
Case Law – Mason v. R & C Commrs ; Torr v. R & C Commrs and related appeals

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