EIM40106 - Deductions from seafarers' earnings

Part 5 Chapter 6 ITEPA 2003

Seafarers may be eligible for a deduction from earnings taxable under Section 15 ITEPA 2003 (or under Section 21 if before 6 April 2008) where they satisfy the conditions in Part 5 Chapter 6. See EIM33000 and subsequent for further information.