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

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

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)