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).
| EIM33001 | General conditions - including extension to EEA seafarers for 2011/12 onwards |
| EIM33002 | Calculating the deduction |
| EIM33003 | Example of eligible period straddling tax years |
| EIM33004 | Meaning of eligible period |
| EIM33005 | How to approach the calculation of an eligible period |
| EIM33006 | Example of eligible period |
| EIM33007 | Days of absence from the United Kingdom |
| EIM33010 | Claims to the deduction from non-UK resident seafarers |
| EIM33011 | Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: introduction |
| EIM33012 | Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: how to claim |
| EIM33013 | Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: supporting evidence required |
| EIM33014 | Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: time limits for claims |
| EIM33021 | The year the deduction is given |
| EIM33031 | Meaning of duties performed wholly or partly outside the United Kingdom |
| EIM33032 | Meaning of United Kingdom |
| EIM33033 | Location of duties performed on a ship |
| EIM33034 | Location of duties performed on ships visiting oil and gas rigs |
| EIM33035 | Crown servants |
| EIM33051 | Attribution of earnings: example |
| EIM33052 | Attribution of earnings: terminal leave pay |
| EIM33053 | Attribution of earnings: effect of other deductions |
| EIM33061 | Treatment of periods of non-residence and terminal leave pay |
| EIM33062 | Statement of Practice 18/1991 |
| EIM33063 | When periods of non-residence begin and end |
| EIM33064 | Example of the effect of Extra-Statutory Concession A11 |
| EIM33070 | Anti-avoidance legislation: introduction |
| EIM33071 | Anti-avoidance legislation: associated employments |
| EIM33072 | Anti-avoidance legislation: eligible period that straddles tax years |
| EIM33081 | How to claim and give the deduction |
| EIM33082 | Verification of dates of absence |
| EIM33101 | Meaning of employment as a seafarer |
| EIM33102 | Meaning of offshore installation before 6 April 2004 |
| EIM33103 | Meaning of offshore installation: 2004/05 onwards |
| EIM33104 | Offshore installations and ships: up to and including 2007/08: examples |
| EIM33105 | Offshore installations and ships: 2008/09 onwards: the effect of the decisions in Torr (Pride of South America) and Spowage (Prosafe) |
| EIM33106 | Offshore installations and ships: 2008/09 onwards: the meaning of “exploiting mineral resources by means of a well” |
| EIM33107 | Dual or multi-use vessels |
| EIM33108 | Standing or stationed: dynamic positioning |
| EIM33109 | Standing or stationed: duration of stay at work location |
| EIM33110 | Offshore installations and ships: CIR v Langley |
| EIM33111 | Offshore installations and ships: Torr and Others v CIR (Pride of South America) |
| EIM33112 | Offshore installations and ships: Spowage and Others v CIR (Prosafe vessels) |
