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)