Special cases: Class 1 - mariners: DL conditions of domicile or residence
Regulation 117 SSCR 2001
The normal conditions of residence or presence in GB under Case F (see NIM33019) are disregarded for mariners and their employers.
For a liability to pay a primary Class 1 contribution to arise the mariner has to be:
- domiciled; or
- resident in GB
For a liability to pay a secondary Class 1 contribution to arise the employer has to be:
- resident; or
- have a place of business in GB
You should operate Residence, Domicile and Remittance Basis Manual guidance in deciding whether a person is domiciled or resident. Any difficulties on residence should be submitted to Marine NICs in Cardiff (see NIM29034).
Note : These conditions do not apply where EC Regulations or a Reciprocal Agreement apply