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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

OT45000 - Non-residents working on the UK continental shelf: recovery of tax

  1. OT45001
    Outline
  2. OT45050
    Recovery powers from licence holder
  3. OT45100
    Liability of licence holder
  4. OT45140
    Scope of recovery powers
  5. OT45150
    Apportionment of tax
  6. OT45200
    Review of suitability for recovery of tax
  7. OT45400
    Apportionment procedure - Pipelines
  8. OT45420
    Notices - Advance notice of formal action
  9. OT45450
    Notices - Formal notice
  10. OT45455
    PAYE
  11. OT45460
    PAYE: Certification scheme
  12. OT45465
    Guidance for offshore employers and agencies with workers on the UK continental shelf: Exemption for licensee from recovery of income tax and National Insurance Contributions - new cases
  13. OT45470
    PAYE: Certification scheme: Withdrawal of Certificates
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