Decision Makers Guide - DMG36105

Particular kinds of self-employment: Share fishermen: Person is owner or part-owner of the boat

All sharers in the scheme may not necessarily have contributed to the boat's expenses. The owner may bear all or part of the cost of certain items.

Example

If there are employees, as distinct from sharers, the owner may
1) pay all the employees' share of their SS contributions
2) supply the boat with food and other provisions for the trip and
3) pay for repair and replacement of the gear and weatherproof clothing, such as oilskins.

The food and provisions for the owner are not wholly and exclusively incurred for the business. The owner would incur such costs in normal life.