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HMRC internal manual

National Insurance Manual

NIM28006 - Special Cases: Class 1 - Continental Shelf: DL - Modification of employment in GB

Regulation 114 SSCR 2001

Because workers engaged on the Continental Shelf would necessarily fail to comply withthe requirement to be gainfully employed in GB and satisfy the conditions as to residenceor presence in GB (see NIM33021), such workers aretreated as an employed earner and satisfying the residence conditions.

For conditions of residence for employers (see NIM33022)