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HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: contents

  1. NIM29002
    Special Cases: Class 1 – Mariners: Introduction
  2. NIM29003
    Special Cases: Class 1 – Mariners: - European Economic Area (EEA)
  3. NIM29004
    Special Cases: Class 1 – Mariners: EEA Exceptions
  4. NIM29005
    Special Cases: Class 1 – Mariners: EEA Exception examples
  5. NIM29006
    Special Cases: Class 1 – Mariners: Reciprocal Social Security Agreements (RA)
  6. NIM29007
    Special Cases: Class 1 – Mariners: RA Liability to pay
  7. NIM29008
    Special Cases: Class 1 - Mariners: Domestic legislation (DL) – Definition of a mariner
  8. NIM29009
    Special Cases: Class 1 - Mariners: DL Conditions of domicile or residence
  9. NIM29010
    Special Cases: Class 1 - Mariners: DL Offshore contracts
  10. NIM29011
    Special Cases: Class 1 - Mariners: DL Modification of employment in GB
  11. NIM29012
    Special Cases: Class 1 - Mariners: DL Prescribed secondary contributor
  12. NIM29013
    Special Cases: Class 1 - Mariners: DL Contracts
  13. NIM29014
    Special Cases: Class 1 - Mariners: DL Flowchart - working on a British ship
  14. NIM29015
    Special Cases: Class 1 - Mariners: DL Flowchart – working on a foreign ship – Master or crew member
  15. NIM29016
    Special Cases: Class 1 - Mariners: DL Flowchart – working on a foreign ship – supernumerary
  16. NIM29017
    Special Cases: Class 1 - Mariners: DL Flowchart – working on a foreign ship – radio officer
  17. NIM29018
    Special Cases: Class 1 - Mariners: DL Contribution rates
  18. NIM29019
    Special Cases: Class 1 - Mariners: DL Earnings Periods - Regular
  19. NIM29020
    Special Cases: Class 1 - Mariners: DL Earnings Periods - Irregular
  20. NIM29021
    Special Cases: Class 1 - Mariners: DL Earnings Periods - Paid leave
  21. NIM29022
    Special Cases: Class 1 - Mariners: DL Earnings Periods - voyage(s) began and ended in same tax year
  22. NIM29023
    Special Cases: Class 1 - Mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another
  23. NIM29024
    Special Cases: Class 1 - Mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example
  24. NIM29025
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Background
  25. NIM29026
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Offshore manning arrangements
  26. NIM29027
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Existing legislation dealing with mariners
  27. NIM29028
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Host Employer Regulations
  28. NIM29029
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – The Social Security (Categorisation of Earners) (Amendment No.2) Regulations 2003
  29. NIM29030
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Paragraph 9 of Schedule 3 of the Social Security (Categorisation of Earners) Regulations 1978
  30. NIM29031
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Meaning of 'wholly or mainly in Category A, B, C or D waters'.
  31. NIM29032
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Examples of how 'wholly or mainly' will be applied.
  32. NIM29033
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Clearance service
  33. NIM29034
    Special Cases: Class 1 - Mariners: Host Employer, Mariner works in Category A, B, C or D waters – Contact points