Decision Makers Guide - DMG36103

Particular kinds of self-employment: Share fishermen

When dealing with a claim from a share fisherman the decision maker should follow DMG33103. If the claimant is the owner or part owner of the boat, treatment of
1) the gross income of the boat and
2) the allowable expenses of all the fishermen in the sharing scheme

is the same as in any other partnership.

Note Where the applicant or their partner are not the owner or part-owner of the boat, DMG36107 and DMG36110 applies.