RFIG31010 - Residence for tax years before 2013-14: particular occupations: seafarers

This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.

Seafarers working on UK ships, who usually live in the UK when they are not at sea, are resident in the UK. But while they are working as seafarers wholly or partly outside the UK, they may be entitled to the ‘Seafarer’s Earnings Deduction’ which can reduce the tax they have to pay.

The term `seafarer` includes not only sailors but anyone whose work is carried out on ships, such as cooks, entertainers and couriers on liners (also refer to PAYE81660, EIM33101 and EIM70215).

If the individual is employed by a non-UK employer, refer to Cardiff Group but also refer to RFIG30990 for seafarers serving on vessels engaged in oil and gas exploration or exploitation off-shore.

If Cardiff Group is not the responsible office and the individual is:

  • employed by a UK employer
  • not resident in the UK
  • performs some part of the duties in the UK (EIM40206)

the earnings for duties in the UK are chargeable to UK tax.