Mariners (‘seafarers’ in tax terms) spend much of their time outside UK territorial waters and, in the absence of special rules, could cease to be ‘gainfully employed in the UK’, which would take them out of liability but also out of benefit entitlement.

To provide social protection for this class, the normal rules on residence and presence in the UK do not apply. The NIC rules for mariners and their employers were formerly outlined in leaflets CA23 and CA24 but are now covered only on the HMRC website and are found in Contributions Regulations, reg. 115-125.

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