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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 - contact points

In the first instance, any technical questions should be referred to:

Marine NICs
HM Revenue and Customs
15th Floor North wing
Ty Glas Road
CF14 5FP

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)