SE34090 - Foreign travel rules: duties performed partly overseas - seafarers

Section 194(7) and (8) ICTA 1988

Summary

This page is concerned with the application of the foreign travel rules to employees who perform the duties of their employment on a vessel.

Conditions

The employee must:

• Be resident and ordinarily resident in the United Kingdom (see SE34010)
• Hold one or more offices or employments

• The duties of any of the offices or employments are performed on a vessel

The legislation introduces special rules for deciding where duties of the employment on a vessel are performed

Duties performed outside the United Kingdom

Employment duties performed on a voyage that either begins or ends at a place outside the United Kingdom are treated as taking place outside the United Kingdom.

Duties performed in the United Kingdom

Duties performed on a voyage that both begins and ends in the United Kingdom are treated as performed in the United Kingdom.

Effect of the special rules

The requirement that duties should be performed overseas for the deductions described at SE34040 and SE34050 is satisfied when a seafarer performs duties on a voyage that either begins or ends at a port outside United Kingdom.

Summary of deductions to be allowed

The seafarer is entitled to deductions in respect of:

• travelling expenses between home and the vessel at the beginning or end of any voyage and
• interim visits home if the employer bears or reimburses the cost.

The seafarer also qualifies for deductions in respect of the travelling expenses of the family where the additional conditions described at SE34050 are satisfied.