Offshore oil and gas workers

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Income tax on earnings

An employee’s tax position can sometimes depend on whether he carries out his duties in the UK or elsewhere. This is the case if the employee is non-resident in the UK, or not domiciled in the UK with the remittance basis applying (see the Tax on cash earnings ― overview guidance note for more details).

As offshore oil and gas installations in waters around the UK are outside the UK’s territorial waters, duties carried out on board those installations are, as a matter of fact, carried out outside the UK. However, for income tax purposes the worker is treated as carrying out his duties in the

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