Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

HM Revenue & Customs
, see all updates

NIM35001 - Special Cases: Share fishermen: Definition of

A share fisherman is someone who -

  • is not employed under a contract of service;
  • works in the fishing industry;
  • is master or a crew-member of a British fishing boat manned by more than one person; or
  • used to work on a British fishing boat but is now too old or infirm and is working ashore in Great Britain making and mending gear or doing any other work for a British fishing boat; and
  • gets all or part of their pay by sharing the profits or gross earnings of the fishing boat.

Fishermen employed under a contract of service are not share fishermen. Treat them asmariners. See NIM29000.