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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special cases: Class 1 - mariners: RA liability to pay

Under the agreements with the other countries liability to pay will depend on the specific wording of the Articles in each individual agreement. Liability can depend on where the :

  • mariner, employer, payer of wages or ship owner lives ;
  • employer, payer of wages or ship owner has their place of business
  • ship is registered, the voyage pattern of the ship and the flag it flies

In cases of difficulty refer to Marine NICs Cardiff