RG6.5 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 Scotland North Area.
