NIM29009 - Special cases: Class 1 - mariners: DL conditions of domicile or residence

Note: A new International NICs manual is under development and will be published in due course.

Regulation 117 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

»Ê¹ÚÌåÓýapp normal conditions of residence or presence in GB under Case F (see NIM33000) are disregarded for mariners and their employers.

For a liability to pay a primary Class 1 contribution to arise the mariner has to be:

  • domiciled; or
  • resident in GB

For a liability to pay a secondary Class 1 contribution to arise the employer has to be:

  • resident; or
  • have a place of business in GB

You should operate Residence, Domicile and Remittance Basis Manual guidance in deciding whether a person is domiciled or resident. Any difficulties on residence should be submitted to Marine NICs in Cardiff (see NIM29034).

Note : »Ê¹ÚÌåÓýappse conditions do not apply where EC Regulations or a Reciprocal Agreement apply