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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NIM35005 - Special Cases: Share fishermen: Class 2 liability: Working ashore

A share fisherman remains liable for Special Class 2 NICs even when they are notactually at sea, so long as they do not work in any other industry. They can only remainshare fishermen and work ashore if they do not work in any other industry after they lastfished.