Change of https://www.gov.uk/government/publications/ca42-foreign-going-mariners-and-deep-sea-fishermen

Change description : 2026-04-06 00:15:00: The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 April 2026 to 5 April 2027 has been added. [Guidance and regulation]

Showing diff : 2025-04-05 23:34:48.378096064 +00:00..2026-04-05 23:43:29.563859286 +00:00

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.

From:
HM Revenue & Customs
Published
28 March 2014
Last updated
6 April 20252026 — See all updates

Documents

2026 to 2027: Foreign-going mariners and deep-sea fishermen — effective from 6 April 2026 to 5 April 2027

PDF, 2.58 MB, 248 pages

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2025 to 2026: Foreign-going mariners and deep-sea fishermen — effective from 6 April 2025 to 5 April 2026

PDF, 2.45 MB, 248 pages

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2024 to 2025: Foreign-going mariners and deep-sea fishermen — effective from 6 April 2024 to 5 April 2025

PDF, 2.37 MB, 236 pages

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2023 to 2024: Foreign-going mariners and deep-sea fishermen — effective from 6 January to 5 April 2024

PDF, 1.81 MB, 236 pages

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2023 to 2024: Foreign-going mariners and deep-sea fishermen — effective from 6 April 2023 to 5 January 2024

PDF, 4.03 MB

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

PDF, 2.28 MB, 236 pages

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2022 to 2023: Foreign-going mariners and deep-sea fishermen — effective from 06 July 2022 to 05 November 2022

PDF, 3.9 MB, 236 pages

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

PDF, 3.01 MB, 236 pages

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

PDF, 2.13 MB, 235 pages

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Details

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

Updates to this page

Published 28 March 2014
Last updated 6 April 20252026 + show all updates

  2. The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 April 2025 to 5 April 2026 has been added.

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Update history

2026-04-06 00:15
The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 April 2026 to 5 April 2027 has been added.

2025-04-06 00:15
The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 April 2025 to 5 April 2026 has been added.

2024-03-28 00:15
The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 April 2024 to 5 April 2025 has been added.

2024-01-02 14:57
The foreign-going mariners and deep-sea fishermen booklet (CA42) covering 6 January to 5 April 2024 has been added.

2023-03-28 00:15
The CA42 for the tax year 2023 to 2024 has been added.

2022-11-07 09:56
The foreign-going mariners and deep-sea fishermen booklet (CA42) 2022 to 2023 includes updated rates of National Insurance contributions with effect from 6 November 2022.

2022-07-04 10:06
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.

2022-04-06 00:15
The CA42 for the tax year 2022 to 2023 has been added and 2020 to 2021 has been removed.