Decision Makers Guide - DMG36110

Particular kinds of self-employment: Share fishermen: Person who receives a share of the gross earnings of the boat

It is not normally necessary to ask a person
1) who is paid by means of a share of the gross earnings of the boat, for example the amount received on selling the catch and
2) who is not the owner or part-owner of the boat

to approach the owner for the details in DMG36106.

In these cases the money received by the fisherman is the fisherman's share of the net profit from the employment. The decision maker should consider deductions for any expenses such as protective clothing.