Seafarers National Insurance

As part of the 2013 Budget, the Government has announced its intention to strengthen the current tax rules to prevent offshore intermediaries avoiding UK tax and national insurance payments in respect of UK based workers.  Mackinnons have sought clarification from the Chamber of Shipping on how this will affect offshore companies employing seafarers to work on the UKCS.  Having spoken with HMRC, the Chamber has been assured that the current national insurance arrangements for seafarers employed by a non-UK company will continue to apply. 

For more information please contact Martin Sinclair or Nicola Gray or call 01224 632 464.