NIM27008 - Special Cases: Class 1 - Aircrew: DL
- Modification of employment in GB
Regulation 112 SSCR 2001
Because aircrew would necessarily fail to comply with the
requirement to be gainfully employed in GB, regulations provide
that aircrew employed on board an aircraft are to be treated as an
employed earner and present in GB.
Subject to residence or domicile conditions in GB a liability
for Class 1 NICs will arise if
- the person paying the earnings in respect of that
employment (whether as agent for the employer or not) ; or
- the person under whose directions the terms of the
employment and the amount of earnings are determined; if
- the aircraft is British ; and
- has a place of business in GB ; or
- if the aircraft is not British ;
- the employer or persons above has a principal
place of business in GB
No liability for Class 1 NICs arises for aircrew if they are not
resident or domiciled in GB see
NIM33021
