HMRC have updated their booklet CA42 to add rates that apply for 2023-24 https://www.gov.uk/government/publications/ca42-foreign-going-mariners-and-deep-sea-fishermen?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=f9e94ce8-3e30-4b21-9b5f-cf8935b2128b&utm_content=daily Related content from Claritax Books The complex rules for National Insurance contributions are covered in depth in National Insurance Contributions.