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    1. Home
    2. Environment
    3. Energy infrastructure
    4. Oil, gas and coal
    HMRC internal manual

    Oil Taxation Manual

    From:
    HM Revenue & Customs
    Published
    13 March 2016
    Updated:
    16 January 2025 - See all updates
    1. Back to contents
    2. OT40000

    OT43500 - Non-residents working on the UK continental shelf: organisation of work: contents

    1. OT43501
      Large Business - Main responsibilities
    2. OT43550
      Relationship with Local Compliance
    3. OT43600
      Detection of non-resident offshore contractors liable to tax in the UK
    4. OT43650
      Self -employed Consultants
    5. OT43700
      Tax recovery powers
    6. OT43750
      Exempting licensees from responsibility for unpaid contractors tax
    7. OT43780
      Identification and assessment of Capital Gains liabilities
    8. OT43800
      Responsibilities of Specialist Investigations Glasgow
    9. OT43850
      Responsibilities of Centre 1 for PAYE
    10. OT43900
      Responsibilities of Recovery Offices to collect tax
    11. OT43950
      Responsibility for divers & diving supervisor
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