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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: Class 2 liability: Other self-employment during the tax year

NIM35004 | Special Cases: Share fishermen: Class 2 liability: Other self-employment during the tax year

From HM Revenue & Customs · National Insurance Manual

If a share fisherman has other self-employment during the tax year when they cannot go to sea, they must pay ordinary Class 2 NICs – for periods before tax year 2015-16 see NIM20000 onwards and for periods from 2015-16 onwards see NIM70000.

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