RG5.5 Particular occupations - Divers and diving supervisors

When these individuals are working in the UK or a designated area of the Continental Shelf, their earnings are liable under Schedule D (See ESM 4050).

If the individual is working in the UK sector of the Continental Shelf and has a UK occupational pension

    • Refer to CAR Residency (Residence & Domicile Technical Team) Bootle.

All other cases

    • Refer to East Kilbride Group.
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