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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM35006 - Special Cases: Share fishermen: Class 4 liability

Regulation 125, SS(C)R 2001

Share fishermen may be liable for Class 4 NICs as well as special rate Class 2 NICs.For guidance on Class 4 NICs, including Special Class 4, see NIM24000 et seq.