Contractor accounting

Specialist accountants for oil and gas contractors.

Oil and gas contracting involves some of the most genuinely self-employed working arrangements in UK contracting, with specialist skills, genuine substitution, multiple clients, and offshore working patterns that naturally demonstrate independence. But the tax position, particularly for those working internationally, is complex and needs specialist handling.

Book a free call IR35 contract review

£500–£1,200

Typical day rate range (offshore higher)

Lower–Variable

IR35 risk (offshore patterns often strong)

International

Working arrangements add complexity

The specific challenges

What makes oil and gas contractors accounting different.

Offshore working and the IR35 position

Offshore oil and gas work (on platforms, FPSOs, drill ships) often has the strongest self-employment characteristics of any contracting sector. Genuine substitution is common (specialists with equivalent qualifications can fill roles interchangeably), control over how technical work is performed is often limited by professional standards rather than client instruction, and there is rarely the employment-type integration found in onshore corporate roles. We help you document and defend the outside IR35 position properly.

International working and double taxation

Many oil and gas contractors work across multiple jurisdictions, including the North Sea (UK waters), Norway, West Africa, Middle East and Asia Pacific. Whether your income is taxable in the UK, in the host country, or split between them depends on the double taxation agreement in place and your residency position. Getting this wrong creates significant liability. We advise on the UK side and refer to appropriate international specialists where needed.

Travel and subsistence for offshore rotations

The travel expense rules for offshore oil and gas are distinct from onshore contracting. Costs of getting to and from offshore installations are generally allowable when the offshore location qualifies as a temporary workplace. The 24-month rule can apply to onshore support roles but offshore rotations typically have a clearer position.

How we help

What we do for oil and gas contractors.

IR35 review for offshore and specialist roles

We review your specific working arrangements and engagement structure. For offshore specialists, the outside IR35 case is often well-supported. We help ensure it is documented to withstand HMRC scrutiny.

International income and UK tax compliance

UK self assessment that accounts correctly for international working, double taxation treaty relief, and any foreign tax credits. We work with you to ensure the UK position is accurate and efficiently structured.

Expense management for rotation-based working

We apply the travel and subsistence rules correctly for offshore and remote working patterns, making sure every allowable cost is captured and properly documented.

View all services

Questions from oil and gas contractors

I work three weeks on, three weeks off on a North Sea platform. Am I inside or outside IR35?

Offshore rotation-based work typically has a stronger outside IR35 profile than onshore roles. The key factors (genuine specialist substitution, limited client direction over how technical work is performed, no permanent workplace integration) often point clearly toward self-employment. The engagement with the operator or drilling company and any agency in the chain still needs to be reviewed, and the off-payroll rules apply if your end client is a medium or large business.

I work on projects in multiple countries. How does UK tax work?

If you are UK resident, your worldwide income is generally subject to UK tax, with relief available for foreign tax paid under double taxation agreements. The specifics depend on which country you are working in, how long you spend there, and whether there is a relevant treaty. We handle the UK filings and advise on the treaty position, referring to local advisers in the host country where needed.

Get started

Talk to a specialist oil and gas contractors accountant

Book a free call. We will talk through your IR35 position, your structure and whether there is anything worth changing. No hard sell, no obligation.

✓

Specialist in contractor accounting, not a generalist practice

✓

24-hour response guarantee

✓

Fixed fees, quoted before we start

Book your free call

Other contractor types

IT Contractors Engineering Contractors Finance Contractors Management Consultants Project Managers

See all contractor types