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HMRC internal manual

National Insurance Manual

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