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HMRC internal manual

National Insurance Manual

Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - clearance service

Some employers will have difficulty deciding whether or not a mariner’s duties are performed ‘wholly or mainly’ within category A, B, C or D waters because the pattern of the employment may unexpectedly vary between duties inside and outside these waters.

To help employers decide we will provide a clearance service. We will give our view whether or not a mariner has duties wholly or mainly within category A, B, c or D waters.

On request HMRC will give clearances covering either;

  • a vessel, or
  • a mariner

To obtain a clearance the host employer or their agent should write to their local Compliance Office Unit manager.

If there is a significant change in an employee’s duties or the routes covered by the vessels that might affect the employer’s liability the employer is required to notify the issuing office of the change in circumstances.

To obtain a clearance employers are required to provide sufficient documentation with their application to satisfy HMRC as to where the mariner performs his duties.

We did not apply the Host Employer regulations to companies employing mariners for any period before 13 October 2003.