Particular occupations: divers and diving supervisors
Section 15 ITTOIA 2005
Section 15 ITTOIA 2005 applies to the performance of the duties of any employment consisting of taking part as a diver, or as a diving supervisor, in diving operations in the United Kingdom or a designated area which are concerned with the exploration or exploitation of the seabed, subsoil and their natural resources. The performance of such duties is treated as the carrying on of a trade in the United Kingdom. ’Designated area’ means any area designated under Section 1(7) of the Continental Shelf Act 1964 and thus includes, for example, the United Kingdom sector of the North Sea (see EIM67120).
The files for divers and diving supervisors affected by Section 15 ITTOIA 2005 are centralised in LC, Aberdeen Office.
See IM6064 concerning liability for Class 4 NICs.
For NICs purposes, the status of a diver should be established by applying the usual case law tests (see ESM0500 onwards).