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Contents

Official guidance
National Insurance Manual

NIM29000 · Special cases: Class 1 - mariners

  • NIM29002 · Introduction
  • NIM29003 · - European Economic Area (EEA)
  • NIM29004 · EEA exceptions
  • NIM29005 · EEA exception examples
  • NIM29006 · Reciprocal Social Security Agreements (RA)
  • NIM29007 · RA liability to pay
  • NIM29008 · Domestic legislation (DL) - definition of a mariner
  • NIM29009 · DL conditions of domicile or residence
  • NIM29010 · DL offshore contracts
  • NIM29011 · DL modification of employment in GB
  • NIM29012 · DL prescribed secondary contributor
  • NIM29013 · DL Contracts
  • NIM29014 · Working on a British ship
  • NIM29015 · Working on a foreign ship - master or crew member
  • NIM29016 · Working on a foreign ship - supernumerary
  • NIM29017 · Working on a foreign ship - radio officer
  • NIM29018 · DL contribution rates
  • NIM29019 · DL Earnings Periods - regular
  • NIM29020 · DL Earnings Periods - irregular
  • NIM29021 · DL Earnings Periods - paid leave
  • NIM29022 · DL Earnings Periods - voyage(s) began and ended in same tax year
  • NIM29023 · DL Earnings Periods - voyage(s) began in one tax year and ended in another
  • NIM29024 · DL Earnings Periods - voyage(s) began in one tax year and ended in another - example
  • NIM29025 · Host employer, mariner works in category A, B, C or D waters - background
  • NIM29026 · Host employer, mariner works in category A, B, C or D waters - offshore manning arrangements
  • NIM29027 · Host employer, mariner works in category A, B, C or D waters - existing legislation dealing with mariners
  • NIM29029 · Host employer, mariner works in category A, B, C or D waters - The Social Security (Categorisation of Earners) (Amendment No. 2) Regulation 2003
  • NIM29030 · Host employer, mariner works in category A, B, C or D waters - Application of the Host Employer Regulations
  • NIM29032 · Host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’
  • NIM29033 · Host employer, mariner works in category A, B, C or D waters - clearance service
  • NIM29034 · Host employer, mariner works in category A, B, C or D waters - contact points
  • NIM29028 · Host employer, mariner works in category A, B, C or D waters - host employer regulations
  • NIM29031 · Host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’
  1. Special cases: Class 1 - mariners: contents
  2. Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - contact points

NIM29034 | Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - contact points

From HM Revenue & Customs · National Insurance Manual

In the first instance, any technical questions should be referred to the Marine NICs team.

If a customer needs to contact the Marine NICs team information can be found on GOV.UK here

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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