ESM4050 - Particular occupations: divers and diving supervisors

Section 15 ITTOIA 2005

Section 15 ITTOIA 2005 applies to the performance of the duties of any employment consisting of taking part as a diver, or as a diving supervisor, in diving operations in the United Kingdom or a designated area which are concerned with the exploration or exploitation of the seabed, subsoil and their natural resources. The performance of such duties is treated as the carrying on of a trade in the United Kingdom. ’Designated area’ means any area designated under Section 1(7) of the Continental Shelf Act 1964 and thus includes, for example, the United Kingdom sector of the North Sea (see EIM67120).

The Divers Unit is based in the Glasgow office and has full responsibility for monitoring and dealing with the taxation of all Divers and Dive Supervisors who work in the North Sea.

See NIM24031- concerning liability for Class 4 NICs.

For NICs purposes, the status of a diver should be established by applying the usual case law tests (see ESM0500 onwards).