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Contents

Official guidance
National Insurance Manual

NIM35000 · Special Cases: Share Fishermen

  • NIM35001 · Definition
  • NIM35002 · Historical background
  • NIM35003 · Class 2 liability: General
  • NIM35004 · Class 2 liability: Other self-employment during the tax year
  • NIM35005 · Class 2 liability: working ashore
  • NIM35006 · Class 4 liability
  • NIM35007 · Residency abroad
  1. Special Cases: Share Fishermen: Contents
  2. Special Cases: Share fishermen: Definition

NIM35001 | Special Cases: Share fishermen: Definition

From HM Revenue & Customs · National Insurance Manual

Regulation 115 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A share fisherman is someone who -

  • is not employed under a contract of service;

  • works in the fishing industry;

  • is master or a crew-member of a United Kingdom fishing boat manned by more than one person; or

  • used to work on a UK fishing boat but is now too old or infirm and is working ashore in the UK making and mending gear or doing any other work for a UK fishing boat; and

  • gets all or part of their pay by sharing the profits or gross earnings of the fishing boat.

Fishermen employed under a contract of service are not share fishermen. Treat them as mariners (see NIM29000).

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