EIM33000 - Seafarers’ Earnings Deduction: introduction and table of contents

Part 5 Chapter 6 ITEPA 2003

Introduction

Employees who are resident and ordinarily resident (see EIM42810) in the United Kingdom are taxable on their general earnings under either Section 15 or Section 21 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' deduction.

EIM33001Seafarers’ Earnings Deduction: general conditions
EIM33002Seafarers’ Earnings Deduction: calculating the deduction
EIM33003Seafarers’ Earnings Deduction: example of eligible period straddling tax years
EIM33004Seafarers’ Earnings Deduction: meaning of eligible period
EIM33005Seafarers’ Earnings Deduction: how to approach the calculation of an eligible period
EIM33006Seafarers’ Earnings Deduction: example of eligible period
EIM33007Seafarers’ Earnings Deduction: days of absence from the United Kingdom
EIM33021Seafarers’ Earnings Deduction: the year the deduction is given
EIM33031Seafarers’ Earnings Deduction: meaning of duties performed wholly or partly outside the United Kingdom
EIM33032Seafarers’ Earnings Deduction: meaning of United Kingdom
EIM33033Seafarers’ Earnings Deduction: location of duties performed on a ship
EIM33034Seafarers’ Earnings Deduction: location of duties performed on ships visiting oil and gas rigs
EIM33035Seafarers’ Earnings Deduction: crown servants
EIM33051Seafarers’ Earnings Deduction: attribution of earnings: example
EIM33052Seafarers’ Earnings Deduction: attribution of earnings: terminal leave pay
EIM33053Seafarers’ Earnings Deduction: attribution of earnings: effect of other deductions
EIM33061Seafarers’ Earnings Deduction: treatment of periods of non-residence and terminal leave pay
EIM33062Seafarers’ Earnings Deduction: Statement of Practice 18/1991
EIM33063Seafarers’ Earnings Deduction: when periods of non-residence begin and end
EIM33064Seafarers’ Earnings Deduction: example of the effect of Extra-Statutory Concession A11
EIM33070Seafarers’ Earnings Deduction: anti-avoidance legislation: introduction
EIM33071Seafarers’ Earnings Deduction: anti-avoidance legislation: associated employments
EIM33072Seafarers’ Earnings Deduction: anti-avoidance legislation: eligible period that straddles tax years
EIM33081Seafarers’ Earnings Deduction: how to claim and give the deduction
EIM33082Seafarers’ Earnings Deduction: verification of dates of absence
EIM33101Seafarers’ Earnings Deduction: meaning of employment as a seafarer
EIM33102Seafarers’ Earnings Deduction: meaning of offshore installation before 6 April 2004
EIM33103Seafarers’ Earnings Deduction: meaning of offshore installation: 2004-05 onwards
EIM33104Seafarers’ Earnings Deduction: offshore installations and ships: examples

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