Historically, marine pilots were regarded for income tax
purposes as employees, but following a decision of the Special
Commissioners in 1945 they began to be regarded as self-employed.
Their position changed again following the Pilotage Act 1987 as
under that Act, harbour authorities could engage pilots on a
self-employed basis or as employees. The status of marine pilots
will therefore depend upon the nature of the contract between the
parties. Any cases of doubt should therefore be referred to the
Status Inspector.
As regards contributions by marine pilots to the Pilots'
National Pension Fund, see
BIM61855.
