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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
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Special Cases: Class 1 - Continental Shelf: Introduction

Section 120 SSCBA 1992

Workers employed in connection with the exploitation of resources or the exploration of the sea bed and subsoil in any area designated under Continental Shelf Act 1964 (ie oil rig workers, divers), are like any other overseas workers subject to territorial limitations. Where an insured person works outside the UK he ceases to be “gainfully employed in GB” for contribution purposes.

The result is that there may be no liability to pay Class 1 NICs. In the absence of special rules, persons would cease to be compulsorily insured when they leave the UK. They would have to rely upon voluntary Class 2 or 3 NICs to maintain entitlement to the basic state pension.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)