Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - offshore manning arrangements
Tax Bulletin 49 and NIM29010 explained the position on offshore manning arrangements prior to the introduction of the new regulations.
Offshore manning arrangements are where a shipping operator in the UK is supplied with employees via a company based overseas.
The overseas employer contracts with the employees and supplies them to a ship operator in the UK.
Mariners have special regulations that apply to them. In the past it was accepted that where offshore manning arrangements were in place and the ‘foreign’ employer had no presence or place of business in the UK, the UK Company using the services of the mariners avoided secondary NICs.