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

HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: - European Economic Area (EEA)

Article 13.2(c) of Council Regulation (EEC) No 1408/71

Periods up to 1 May 2010

A person who is a person employed on board a vessel flying the flag of a Member State shall be subject to the legislation of that State. The conditions of domicile or residence under UK legislation - see NIM29009 - do not apply where EC legislation applies.

Example

Albert is a French national and is employed on board a vessel flying the flag of the UK. Even though he is resident in France, Albert is liable for Class 1 NICs under UK legislation.

Article 11.4 of Council Regulation (EEC) No 883/2004

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

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

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

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