Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

NIM28007 - Special Cases: Class 1 - Continental Shelf: Modification of time limits etc

Regulation 114(3) SSCR 2001

Where employees on the Continental Shelf are unable, because they are outside theUnited Kingdom by reason of their employment, to do something which the NICs legislationrequires to be done either

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

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