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HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: DL Earnings Periods - voyage(s) began in one tax year and ended in another - example

Haddock was engaged by Kipper Ltd to serve on a voyage that began on 14 December 2010.

Voyage ended 15 April 2011.

Haddock paid £6,900, that includes leave pay to 17 June 2011.

Earnings for period of work are:

  • 14 December 2010 to 5 April 2011:  £4,200
  • 6 April 2000 to 15 April 2000:  £600
  • 16 April 2000 to 17 June 2000:  £2,100

 

The earnings periods are :

  • 14 December 2010 to 5 April 2011 (sixteen weeks): primary and secondary at 2010 to 2011 rates on £4,200
  • 6 April 2011 to 17 June 2011 (ten weeks); primary and secondary at 2011 to 2012 on £2,700.