RG6.11 - Particular Occupations: Seafarers

The term `seafarer` includes not only sailors but anyone whose work is carried out on ships, such as cooks, entertainers and couriers on liners. [See also EP8175, EP8312, EP8313, SE33221 and SE70215]

If the individual is employed by a non-UK employer

• refer to South Wales Area but see 6.8 for seafarers serving on vessels engaged in oil and gas exploration or exploitation off-shore.

If South Wales Area is not the GCD and the individual is

• employed by a UK employer
• not resident in the UK
• performs some part of the duties in the UK (SE40206)