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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: Class 1 - Aircrew: DL - Modification of employment in GB

Regulation 112 SSCR 2001

Because aircrew would necessarily fail to comply with the requirement to be gainfully employed in GB, regulations provide that aircrew employed on board an aircraft are to be treated as an employed earner and present in GB.

Subject to residence or domicile conditions in GB, a liability for Class 1 NICs will arise if:

  • the employer; or


  • the person paying the earnings in respect of that employment (whether as agent for the employer or not); or
  • the person under whose directions the terms of the employment and the amount of earnings are determined; if
  • the aircraft is British; and
  • has a place of business in GB; or
  • if the aircraft is not British;
  • the employer or persons above has a principal place of business in GB.

No liability for Class 1 NICs arises for aircrew if they are not resident or domiciled in GB - see NIM33021.