Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Marine pilots

Under the Pilotage Act 1987, harbour authorities can engage pilots on a self-employed basis or as employees. The status of marine pilots therefore depends upon the nature of the contract between the parties. Any cases of doubt should be referred to the Status Inspector.