Decision Makers Guide - DMG36107
Particular kinds of self-employment: Share fishermen: Person
who receives a share of the profit of the boat
A person who receives a share of the profit of the boat and who
is
not the owner or part-owner of a boat should be asked
1) to approach the owner for details of
1.1) the gross receipts and the expenses of the boat during
the assessment period
and
1.2) the arrangements for sharing the proceeds of the catch
and
2) whether the boat owner
is solely responsible for
2.1) the employee's portion of any SS contribution for any
person employed by the boat owner or the group of share fishermen
and
2.2) the cost of provisions (such as food)
and
2.3) the cost of replacement gear or clothing
and
3) whether the sum declared for gross receipts is the income
received by the boat before or after any of the payments under
2. have been made.
Note If the person is the owner or part-owner of the boat the
guidance the decision maker should follow is at DMG36105.
