SE70240 – Tax treatment of seafarers: location of duties for tax purposes

For various purposes, it is often necessary to know whether the duties of an employment are performed in or outside the United Kingdom. In certain circumstances duties have to be treated as performed in a particular place. The general rules are set out at SE40202 – SE40205.

In addition, there are some special rules which apply only to seafarers. You will find these as shown in the table below.