Textual Amendments
F1The enabling power for this Case is section 120 of the Act; there is no equivalent provision in the Social Security Contributions and Benefits (Northern Ireland) Act 1992. However, contributions in respect of employment on the Continental Shelf would fall to be treated as satisfying the corresponding requirement in Northern Ireland by virtue of Article 2 of the Memorandum set out in Schedule 1 to S.I. 1976/1003 and Schedule 1 to S.R. 1976 No. 196. Article 2 of the Memorandum was amended by paragraph 3 of the first letter in the Schedule to S.I. 1999/2227 and S.R. 1999 No. 350.
Textual Amendments
F2Regs. 114A-114D inserted (E.W.S.) (6.4.2014) by The Social Security (Contributions) (Amendment No. 2) Regulations 2014 (S.I. 2014/572), regs. 1, 2(3)
114A.—(1) An employer who meets the conditions in paragraph (2) may apply to HMRC for the issue of a UKCS continental shelf workers certificate.
(2) The conditions are that—
(a)the employer supplies or intends to supply a continental shelf worker for whom the secondary contributor, under regulation 114(4) (application of Part 1 and Part 6 of the Act to employment in connection with the continental shelf), is the oil field licensee;
(b)the employer has or intends to have a contractual relationship under which the employer acts, directly or indirectly, as an agent of the oil field licensee for the purposes of National Insurance; and
(c)the employer or an associated company has not had a certificate cancelled previously for a failure to comply with their obligations and responsibilities under regulation 114B.
(3) An application under this regulation must be made in writing and must include—
(a)the name and address of the employer and employer’s PAYE reference;
(b)the name and address of a person in Great Britain who is authorised to accept service on behalf of the employer;
(c)confirmation that the employer understands and intends to discharge the obligations contained in regulation 114B; and
(d)the name, address, and employer’s PAYE reference of any associated company which is a current or former holder of a UKCS continental shelf workers certificate.
(4) When the employer makes the first application under this regulation, the employer may also comply with the obligation under regulation 114B(e) by including those details (if known) in the application.
(5) An application made under this regulation may be combined with an application made under an equivalent PAYE provision.
(6) Upon receipt of an application under this regulation, an officer of Revenue and Customs may, if they are satisfied the conditions in paragraph (2) are met, issue a UKCS continental shelf workers certificate.
(7) A UKCS continental shelf workers certificate must include—
(a)the name of the UKCS continental shelf workers certificate holder;
(b)the employer's PAYE reference of the UKCS continental shelf workers certificate holder; and
(c)the date on which the certificate is issued.
(8) A UKCS continental shelf workers certificate may be issued to—
(a)the person authorised to accept service on behalf of the employer;
(b)the employer; or
(c)both the person authorised to accept service on behalf of the employer and the employer.
(9) A certificate may be combined with a certificate issued under an equivalent PAYE provision.
(10) Where an employer ceases to meet the conditions in paragraph (2) or to comply with its obligations under regulation 114B, or an equivalent PAYE provision, an officer of Revenue and Customs may, by notice in writing to the person authorised to accept service on behalf of the employer, cancel the UKCS continental shelf workers certificate from the date specified in the notice of cancellation.
(11) The date specified in paragraph (10) may not be earlier than 10 working days after the date of the notice.
(12) A notice under paragraph (10) may be combined with a notice under an equivalent PAYE provision.
114B. A UKCS continental shelf workers certificate holder must—
(a)make such deductions, returns and repayments as are required of a secondary contributor;
(b)keep written records of—
(i)the name, date of birth, and national insurance number of the continental shelf workers supplied;
(ii)the name, registered office and oil field licence number of the oil field licensee to whom each of the workers were supplied;
(iii)the offshore installation to which each of the workers were supplied; and
(iv)the dates between which the workers worked on the offshore installation;
(c)keep the records required by sub-paragraph (b) for a period of 6 years from the end of the tax year to which they relate;
(d)where an officer of Revenue and Customs requires them in writing to do so, provide copies of the records required by sub-paragraph (b) to HMRC within 30 days of the date of the request; and
(e)before supplying the oil field licensee with continental shelf workers for the first time, inform HMRC in writing of the details of the oil field licensee including name, business address, and oil field licence number of the oil field licensee.
114C.—(1) Where a UKCS continental shelf workers certificate holder has notified HMRC that the employer intends to supply continental shelf workers to an oil field licensee an officer of Revenue and Customs must issue a UKCS oil field licensee certificate to the oil field licensee.
(2) The UKCS oil field licensee certificate must include—
(a)the name of the oil field licensee;
(b)the registered office of that oil field licensee;
(c)the oil field licence number;
(d)the name of the UKCS continental shelf workers certificate holder;
(e)the date on which it is issued; and
(f)a description of the continental shelf workers to whom it applies.
(3) Where a UKCS oil field licensee certificate is in force the holder of that certificate is not liable to pay any contributions in respect of any continental shelf worker of a description set out in the certificate.
(4) If a UKCS continental shelf workers certificate is cancelled by an officer of Revenue and Customs that officer must also, by notice in writing, cancel the UKCS oil field licensee certificate.
(5) A notice under paragraph (4) must—
(a)be sent on the same day as the notice cancelling the UKCS continental shelf workers certificate;
(b)specify the date of cancellation of the UKCS oil field licensee certificate; and
(c)notify the oil field licensee that it is liable to meet its obligations as a secondary contributor.
(6) The date of cancellation of the UKCS oil field licensee certificate must be the same date as that specified in the UKCS continental shelf workers certificate cancellation notice.
114D. In regulations 114 to 114C—
“associated company” means any company within the meaning of section 449 of the Corporation Tax Act 2010;
“an equivalent PAYE provision” means any provision in the PAYE Regulations which has an equivalent effect to the provisions in regulations 114A to 114C;
“employer’s PAYE reference” has the meaning given in regulation 2(1) of the PAYE Regulations;
“offshore installation” means—
a structure which is, is to be, or has been, put to a relevant use while in water;
but a structure is not an offshore installation if—
it has permanently ceased to be put to a relevant use,
it is not, and is not to be, put to any other relevant use, and
since permanently ceasing to be put to a relevant use, it has been put to a use which is not a relevant use;
a use is a relevant use if it is—
for the purposes of exploiting mineral resources,
for the purposes of exploration with a view to exploiting mineral resources,
for the storage of gas in or under the shore or the bed of any waters,
for the recovery of gas so stored,
for the conveyance of things by means of a pipe,
mainly for the provision of accommodation for individuals who work on or from a structure which is, is to be, or has been put to any of the above uses while in the water,
for the purposes of decommissioning any structure which has been used for or in connection with any of the relevant uses above;
a structure is put to use while in water if it is put to use while—
standing in any waters,
stationed (by whatever means) in any waters, or
standing on the foreshore or other land intermittently covered with water;
a “structure” includes a ship or other vessel except where it is used wholly or mainly—
for the transport of supplies;
as a safety vessel;
for a combination of (i) and (ii); or
for the laying of cables; and
“oil field licensee” means the holder of a licence under Part 1 of the Petroleum Act 1998 in respect of the area in which the duties of the continental shelf worker’s employment are performed;
“UKCS continental shelf workers certificate” means a certificate issued under regulation 114A;
“UKCS oil field licensee certificate” means a certificate issued under regulation 114C(1).]