NIM29033 - Special cases: Class 1 - mariners: host employer, mariner works in category A, B, C or D waters - clearance service

Note: A new International NICs manual is under development and will be published in due course.

Some employers will have difficulty deciding whether or not a mariner바카라 사이트™s duties are performed 바카라 사이트˜wholly or mainly바카라 사이트™ within category A, B, C or D waters because the pattern of the employment may unexpectedly vary between duties inside and outside these waters.

To help employers decide we will provide a clearance service. We will give our view whether or not a mariner has duties wholly or mainly within category A, B, c or D waters.

On request HMRC will give clearances covering either;

  • a vessel, or
  • a mariner

To obtain a clearance the host employer or their agent should write to their local Compliance Office Unit manager.

If there is a significant change in an employee바카라 사이트™s duties or the routes covered by the vessels that might affect the employer바카라 사이트™s liability the employer is required to notify the issuing office of the change in circumstances.

To obtain a clearance employers are required to provide sufficient documentation with their application to satisfy HMRC as to where the mariner performs his duties.

We did not apply the Host Employer regulations to companies employing mariners for any period before 13 October 2003.