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).
|
General conditions |
|
|
Calculating the deduction |
|
|
Example of eligible period straddling tax years |
|
|
Meaning of eligible period |
|
|
How to approach the calculation of an eligible period |
|
|
Example of eligible period |
|
|
Days of absence from the United Kingdom |
|
|
The year the deduction is given |
|
|
Meaning of duties performed wholly or partly outside the United Kingdom |
|
|
Meaning of United Kingdom |
|
|
Location of duties performed on a ship |
|
|
Location of duties performed on ships visiting oil and gas rigs |
|
|
Crown servants |
|
|
Attribution of earnings: example |
|
|
Attribution of earnings: terminal leave pay |
|
|
Attribution of earnings: effect of other deductions |
|
|
Treatment of periods of non-residence and terminal leave pay |
|
|
Statement of Practice 18/1991 |
|
|
When periods of non-residence begin and end |
|
|
Example of the effect of Extra-Statutory Concession A11 |
|
|
Anti-avoidance legislation: introduction |
|
|
Anti-avoidance legislation: associated employments |
|
|
Anti-avoidance legislation: eligible period that straddles tax years |
|
|
How to claim and give the deduction |
|
|
Verification of dates of absence |
|
|
Meaning of employment as a seafarer |
|
|
Meaning of offshore installation before 6 April 2004 |
|
|
Meaning of offshore installation: 2004/05 onwards |
|
|
Offshore installations and ships: up to and including 2007/08: examples |
|
|
Offshore installations and ships: 2008/09 onwards: the effect of the decisions in Torr (Pride of South America) and Spowage (Prosafe) |
|
|
Offshore installations and ships: 2008/09 onwards: the meaning of “exploiting mineral resources by means of a well” |
|
|
Dual or multi-use vessels |
|
|
Standing or stationed: dynamic positioning |
|
|
Standing or stationed: duration of stay at work location |
|
|
Offshore installations and ships: CIR v Langley |
|
|
Offshore installations and ships: Torr and Others v CIR (Pride of South America) |
|
|
Offshore installations and ships: Spowage and Others v CIR (Prosafe vessels) |
