Guidance

CA42: Foreign-going mariners and deep-sea fishermen

Use this booklet to manually calculate contributions for employees who must pay National Insurance for current and previous tax years.

Documents

2022 to 2023: Foreign-going mariners and deep-sea fishermen effective from 6 July 2022

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2022 to 2023: Foreign-going mariners and deep-sea fishermen effective from 6 April 2022 to 5 July 2022

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

2021 to 2022: Foreign-going mariners and deep-sea fishermen

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

National Insurance contributions tables for foreign-going mariners and deep sea fishermen.

Published 28 March 2014
Last updated 64 AprilJuly 2022 + show all updates
  1. Updated the foreign-going mariners and deep-sea fishermen booklet (CA42) 2022 to 2023 to include the changes to the Primary Threshold announced in the Spring Statement.

  2. The CA42 for the tax year 2022 to 2023 has been added and 2020 to 2021 has been removed.

  3. The CA42 for the tax year 2020 to 2021 has been added and 2019 to 2020 has been removed.

  4. The CA42 for the tax year 2020 to 2021 has been added.

  5. The CA42 for 2019 to 2020 has been added.

  6. The 2018 to 2019 version of the CA42 has been added.

  7. Form CA42 has been updated to reflect new tax year changes.

  8. Updated version of CA42

  9. Helpbook CA42 for 2015 to 2016 has been published.

  10. First published.