Policy paper

Income Tax: extending Seafarers' Earnings Deduction to the Royal Fleet Auxiliary

This tax information and impact note will allow the extension of Seafarers' Earnings Deduction eligible employees to the Royal Fleet Auxiliary to claim Seafarers' Earnings Deduction announced at Autumn Budget 2017.

Documents

Details

Legislation will be introduced in Finance Bill 2017-18 to amend section 384 of the Income Tax (Earnings and Pensions) Act 2003.

Published 22 November 2017