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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

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
Llanishen
Cardiff
CF14 5FP

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