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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: Residency abroad

NIM35007 | Special Cases: Share Fishermen: Residency abroad

From HM Revenue & Customs · National Insurance Manual

Note: This page is under review and the content may only be appropriate to periods beginning before 1 January 2021 and for those covered by a Withdrawal Agreement

Share fishermen who are European Economic Area nationals, resident in another EEA country who work on a UK-registered ship are subject to the same EEC legislation as ‘Mariners’ – see NIM29003.

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