SE35080 - Travelling expenses: employees working but not domiciled in the United Kingdom - journeys to and from oil or gas rigs

Sections 195 and 830 (5) ICTA 1988

Section 830(5) deems that emoluments arising from duties performed in a United Kingdom designated area of the Continental Shelf in connection with oil or gas exploration or exploitation activities, are to be treated as arising from duties performed in the United Kingdom.

The effect of Section 830(5) is that an employee:

• who is not domiciled in the United Kingdom and
• who works on an oil rig in a United Kingdom designated area

may be able to claim the deductions described in SE35030 and SE35050 because the duties are regarded as being performed in the United Kingdom.