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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - meaning of ‘wholly or mainly in category A, B, C or D waters’

It is not intended that this should be applied as a measure of how much time a mariner spends inside or outside category A, B, C or D waters in any pay period for NICs but rather, whether or not, looking at the employment as a whole, the mariner usually performs their duties inside the waters listed.