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HMRC internal manual

National Insurance Manual

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HM Revenue & Customs
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Special Cases: Class 1 - Aircrew: DL - Modification of time limits etc

Regulation 113 SSCR 2001

The NICs provisions in the SSCBA 1992 and associated Regulations apply to an airman - see NIM27000  - in the normal way. But this is subject to the following modification.

Where an airman is unable, because they are outside the United Kingdom by reason of their employment, to do something which the NICs legislation requires to be done either:

  • immediately
  • on the happening on a certain event
  • within a specified time

they are deemed to have complied with that requirement if they do whatever needs to be done as soon as reasonably practicable. For guidance on “reasonably practicable”, see NIM10009.