Skip to main content
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.

Updates to this page

From:
HM Revenue & Customs
Published:
28 March 2014
Last updated:
6 April 2026
Show all updates

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

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

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

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

  5. The CA42 for the tax year 2023 to 2024 has been added.

  6. 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.

  7. 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.

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

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

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

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

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

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

  14. Updated version of CA42

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

  16. First published.

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

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.

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

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.

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

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.

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

PDF, 1.81 MB, 236 pages

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.

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

PDF, 4.03 MB

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 November 2022 to 5 April 2023

PDF, 2.28 MB, 236 pages

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 06 July 2022 to 05 November 2022

PDF, 3.9 MB, 236 pages

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

PDF, 3.01 MB, 236 pages

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

PDF, 2.13 MB, 235 pages

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.

Sign up for emails or print this page

Related content