EIM33000 - Seafarers’ Earnings Deduction: introduction and table of contents

Part 5 Chapter 6 ITEPA 2003

Introduction

Employees who are ordinarily UK resident (see EIM42810) in the United Kingdom are taxable on their general earnings under Section 15 (or Section 21 before 6 April 2008) ITEPA 2003 (see EIM40101). However, there are two exceptions from this global charge:

• any chargeable overseas earnings will only be taxable to the extent that they are remitted to the United Kingdom (see EIM40102) and
• the Seafarers’ Earnings Deduction in Part 5 Chapter 6 ITEPA 2003.

These pages deal with the Seafarers’ Earnings Deduction (SED).

1. EIM33001

   General conditions - including extension to EEA seafarers for 2011/12 onwards
2. EIM33002

   Calculating the deduction
3. EIM33003

   Example of eligible period straddling tax years
4. EIM33004

   Meaning of eligible period
5. EIM33005

   How to approach the calculation of an eligible period
6. EIM33006

   Example of eligible period
7. EIM33007

   Days of absence from the United Kingdom
8. EIM33010

   Claims to the deduction from non-UK resident seafarers
9. EIM33011

   Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: introduction
10. EIM33012

    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: how to claim
11. EIM33013

    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: supporting evidence required
12. EIM33014

    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: time limits for claims
13. EIM33021

    The year the deduction is given
14. EIM33031

    Meaning of duties performed wholly or partly outside the United Kingdom
15. EIM33032

    Meaning of United Kingdom
16. EIM33033

    Location of duties performed on a ship
17. EIM33034

    Location of duties performed on ships visiting oil and gas rigs
18. EIM33035

    Crown servants
19. EIM33051

    Attribution of earnings: example
20. EIM33052

    Attribution of earnings: terminal leave pay
21. EIM33053

    Attribution of earnings: effect of other deductions
22. EIM33061

    Treatment of periods of non-residence and terminal leave pay
23. EIM33062

    Statement of Practice 18/1991
24. EIM33063

    When periods of non-residence begin and end
25. EIM33064

    Example of the effect of Extra-Statutory Concession A11
26. EIM33070

    Anti-avoidance legislation: introduction
27. EIM33071

    Anti-avoidance legislation: associated employments
28. EIM33072

    Anti-avoidance legislation: eligible period that straddles tax years
29. EIM33081

    How to claim and give the deduction
30. EIM33082

    Verification of dates of absence
31. EIM33101

    Meaning of employment as a seafarer
32. EIM33102

    Meaning of offshore installation before 6 April 2004
33. EIM33103

    Meaning of offshore installation: 2004/05 onwards
34. EIM33104

    Offshore installations and ships: up to and including 2007 to 2008: examples
35. EIM33105

    Offshore installations and ships: tax year 2008 to 2009 onwards: the effect of the decisions in Torr (Pride of South America) and Spowage (Prosafe)
36. EIM33106

    Offshore installations and ships: 2008 to 2009 onwards: the meaning of “exploiting mineral resources by means of a well”
37. EIM33107

    Dual or multi-use vessels
38. EIM33108

    Standing or stationed: dynamic positioning
39. EIM33109

    Standing or stationed: duration of stay at work location
40. EIM33110

    Offshore installations and ships: CIR v Langley
41. EIM33111

    Offshore installations and ships: Torr and Others v CIR (Pride of South America)
42. EIM33112

    Offshore installations and ships: Spowage and Others v CIR (Prosafe vessels)