NIM29009 - Special cases: Class 1 - mariners: DL conditions of domicile or residence

Regulation 117 SSCR 2001

The normal conditions of residence or presence in GB under Case F (see NIM33019) are disregarded for mariners and their employers.

For a liability to pay a primary Class 1 contribution to arise the mariner has to be

• domiciled ; or
• resident in GB

For a liability to pay a secondary Class 1 contribution to arise the employer has to be

• resident ; or
• have a place of business in GB

You should operate Residence, Domicile and Remittance Basis Manual guidance in deciding whether a person is domiciled or resident. Any difficulties on residence should be submitted to Marine NICs in Cardiff, See NIM29034.

Note : These conditions do not apply where EC Regulations or a Reciprocal Agreement apply