§ Mr. Gordon Wilsonasked the Chancellor of the Exchequer how many offshore and onshore oil contractors have not, because of foreign domicile, placed those employees involved in work connected with the Scottish sector of the North Sea on the pay-as-you-earn method of income tax payment; and whether he has taken any legal action as a consequence.
§ Mr. Peter ReesThe most recent evidence is that most employers in the United Kingdom sector of the continental shelf are operating PAYE correctly on their employees' emoluments. A small minority of non-resident employers continue to contest their liability to do so; in a test case, the Inland Revenue has been successful in the High Court. The employer in question has appealed.