For all income tax purposes, United Kingdom territorial waters, that is, waters within twelve nautical miles of the shore, are treated as being part of the United Kingdom. So earnings for duties performed in territorial waters are classed as earnings for duties performed in the United Kingdom.
For the purposes of the charge to tax on employment income only,
Section 41 ITEPA 2003 treats general earnings arising from duties
performed in a designated area in connection with exploration or
exploitation activities as general earnings in respect of duties
performed in the United Kingdom.
For the meaning of exploration and exploitation activities
and designated area, see
EIM67115 and
EIM67120.
