TTM15000 - Background Material
Introduction
This section contains a table of definitions with statutory cross references. It gives background information on certification of ships, charterparties, pooling and ship brokers. It gives more detailed information and guidance on residence and the taxation of seafarers.
Table of contents
Glossary
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Glossary of technical and shipping terms |
Ships
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Tonnage |
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Certification of ships |
Shipping contracts
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Contracts of affreightment |
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Bareboat charterparties |
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Time charterparties |
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Voyage charterparties |
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Bills of lading |
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Demurrage and despatch |
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Worldscale |
General shipping information
|
Shipping organisations |
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Liner conferences and pooling |
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Marine insurance |
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General average |
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Brokers and agents for shipping companies: Types |
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Brokers and agents for shipping companies: Appointment |
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Brokers and agents for shipping companies: Commission |
Seafarers (mariners)
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Income tax |
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Residence and ordinary residence |
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Resident and ordinarily resident in UK |
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Resident, but not ordinarily resident, in UK |
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Not resident in UK |
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Foreign earnings deduction (FED) |
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FED for seafarers on offshore installations |
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FED for seafarers: Conditions |
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Employers |
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Double taxation agreements (DTAs) |
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DTAs and offshore activities |
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Inland Revenue offices |
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Mariners: National Insurance contributions |
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Pension schemes for seafarers |
