OT42000 - Non-residents working on the UK continental shelf: computation of profits: contents

  1. OT42001
    Introduction
  2. OT42010
    General Approach
  3. OT42020
    Exclusions from Computation of Profits
  4. OT42030
    Companies
  5. OT42050
    Companies - Double Taxation Agreements - Example
  6. OT42080
    Individuals
  7. OT42120
    Partnerships
  8. OT42180
    Norwegian Partnerships
  9. OT42220
    Treatment of Idle Time Costs
  10. OT42280
    Treatment of Idle Time Costs - Multiple Vessels
  11. OT42380
    Mobilisation & Demobilisation Activities
  12. OT42400
    Mobilisation and Demobilisation Fees
  13. OT42430
    Loan Relationships - General
  14. OT42440
    Loan Relationships - Application to Offshore Contractors