Offshore transfers in the oil and gas industries
Definitions or restrictions
You provide, pay for or reimburse the costs of transport:
- for employees in the oil and gas sectors
- between a mainland departure point and their permanent workplace
on an offshore rig or similar installation
What to report, what to pay
You have:
- no reporting requirements
- no tax or NICs to pay
Technical guidance
EIM34110: Offshore oil and
gas workers - mainland transfers
NIM06380: Class 1 NICs -
workers on offshore oil and gas rigs and platforms
