Income Tax (Earnings and Pensions) Act 2003 section 41

Employment in UK sector of continental shelf

Section 41 deals with the tax treatment of earnings from employment duties performed on the UK continental shelf in connection with exploration or exploitation of natural resources.

• Earnings from duties performed in the UK sector of the continental shelf relating to exploration or exploitation activities are treated as if those duties were performed in the United Kingdom
• The UK sector of the continental shelf covers the designated areas under the Continental Shelf Act 1964
• Exploration or exploitation activities include any work connected with exploring or exploiting the seabed, subsoil and their natural resources in the UK or UK continental shelf
• This treatment ensures that workers engaged in offshore exploration and extraction are subject to the same tax rules as those working onshore in the UK