TTM15320 - Background Material: Seafarers

Resident and ordinarily resident in the UK

Seafarers who are UK resident in the UK are chargeable to tax under S15 ITEPA 2003 (See EIM40101) on all of their general earnings wherever they perform their duties. However, they may be entitled to a 100% Seafarers Earnings Deduction (SED) from their general earnings under Part 5 Chapter 6 ITEPA 2003.

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