The pilot reported that on late final approach he lost all visual reference due to sunglare. He decided to carry out a go-around but heard a loud noise and the helicopter started to rotate. He was able to fly the aircraft clear of the platform before it descended into the sea. As the aircraft sank the pilot exited through the left door and after inflating his life jacket swam to the platform. Witnesses on the platform reported that the tail rotor struck the platform. No fault was found with the aircraft that may have contributed to the occurrence. It is considered likely that on encountering the loss of visual reference, the pilot inadvertently placed the helicopter in a tail-low attitude causing the tail section to strike the platform. This accident was not the subject of an on-site investigation.