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

Regulation 117 of the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

The normal conditions of residence or presence in GB under Case F (see NIM33000) 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