RDRM10560 - Residence: Particular Occupations: Seafarers
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 PAYE81765 EIM33101 and EIM70215]
If the individual is employed by a non-UK employer
- refer to Cardiff Group but also refer to RDRM10550 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.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)