Divers: Tax Allowances

Treasury written question – answered on 4th March 2020.

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Photo of Alex Cunningham Alex Cunningham Labour, Stockton North

To ask the Chancellor of the Exchequer, what recent representations he has received on HMRC guidance to self-employed commercial divers on claiming tax relief when working in the offshore energy sector.

Photo of Jesse Norman Jesse Norman The Financial Secretary to the Treasury

HMRC have been approached by a representative body asking for a review of the guidance on the requirements under Section 15 of Income Tax Trading and Other Income Act 2015. This legislation provides that the income of divers and diving supervisors employed on seabed diving activities should be treated for income tax purposes as the carrying on of a trade.

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