The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that:• a full bibliographic reference is made to the original source • a link is made to the metadata record in DRO • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders.Please consult the full DRO policy for further details. An exact first integral of the full, unsteady, incompressible Navier-Stokes equations is achieved in its most general form via the introduction of a tensor potential and parallels drawn with Maxwell's theory. Subsequent to this gauge freedoms are explored, showing that when used astutely they lead to a favourable reduction in the complexity of the associated equation set and number of unknowns, following which the inviscid limit case is discussed. Finally, it is shown how a change in gauge criteria enables a variational principle for steady viscous flow to be constructed having a self-adjoint form. Use of the new formulation is demonstrated, for different gauge variants of the first integral as the starting point, through the solution of a hierarchy of classical three-dimensional flow problems; two of which are tractable analytically, the third being solved numerically. In all cases the results obtained are found to be in excellent accord with corresponding solutions available in the open literature. Concurrently, the prescription of appropriate commonly occurring physical and necessary auxiliary boundary conditions, incorporating for completeness the derivation of a first integral of the dynamic boundary condition at a free surface, is established, together with how the general approach can be advantageously reformulated for application in solving unsteady flow problems with periodic boundaries.