SE70230 – Tax treatment of seafarers: “residence” status – employment outside United Kingdom territorial waters

Where a seafarer who has been ordinarily resident in the United Kingdom leaves the United Kingdom to take up employment on a ship, and:

• his absence from the United Kingdom and the period of his service includes a complete tax year
• leave spent in the United Kingdom

• totals less than 183 days in any tax year and
• averages less than 91 days for each tax year

• for tax years before 1993-94 during the period of his service, the ship does not begin or end its voyage in the United Kingdom or call at a United Kingdom port

the seafarer is normally regarded as Not Resident and Not Ordinarily Resident (NR/NOR) in the United Kingdom from the day following departure to the day preceding return.