HMRC internal manual

Employment Income Manual

Seafarers’ Earnings Deduction: introduction and table of contents

Part 5 Chapter 6 ITEPA 2003


Employees who are ordinarily UK resident (see EIM42810) in the United Kingdom are taxable on their general earnings under Section 15 (or Section 21 before 6 April 2008) ITEPA 2003 (see EIM40101). However, there are two exceptions from this global charge:

  • any chargeable overseas earnings will only be taxable to the extent that they are remitted to the United Kingdom (see EIM40102) and
  • the Seafarers’ Earnings Deduction in Part 5 Chapter 6 ITEPA 2003.

These pages deal with the Seafarers’ Earnings Deduction (SED).

  1. EIM33001
    General conditions - including extension to EEA seafarers for 2011/12 onwards
  2. EIM33002
    Calculating the deduction
  3. EIM33003
    Example of eligible period straddling tax years
  4. EIM33004
    Meaning of eligible period
  5. EIM33005
    How to approach the calculation of an eligible period
  6. EIM33006
    Example of eligible period
  7. EIM33007
    Days of absence from the United Kingdom
  8. EIM33010
    Claims to the deduction from non-UK resident seafarers
  9. EIM33011
    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: introduction
  10. EIM33012
    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: how to claim
  11. EIM33013
    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: supporting evidence required
  12. EIM33014
    Entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: time limits for claims
  13. EIM33021
    The year the deduction is given
  14. EIM33031
    Meaning of duties performed wholly or partly outside the United Kingdom
  15. EIM33032
    Meaning of United Kingdom
  16. EIM33033
    Location of duties performed on a ship
  17. EIM33034
    Location of duties performed on ships visiting oil and gas rigs
  18. EIM33035
    Crown servants
  19. EIM33051
    Attribution of earnings: example
  20. EIM33052
    Attribution of earnings: terminal leave pay
  21. EIM33053
    Attribution of earnings: effect of other deductions
  22. EIM33061
    Treatment of periods of non-residence and terminal leave pay
  23. EIM33062
    Statement of Practice 18/1991
  24. EIM33063
    When periods of non-residence begin and end
  25. EIM33064
    Example of the effect of Extra-Statutory Concession A11
  26. EIM33070
    Anti-avoidance legislation: introduction
  27. EIM33071
    Anti-avoidance legislation: associated employments
  28. EIM33072
    Anti-avoidance legislation: eligible period that straddles tax years
  29. EIM33081
    How to claim and give the deduction
  30. EIM33082
    Verification of dates of absence
  31. EIM33101
    Meaning of employment as a seafarer
  32. EIM33102
    Meaning of offshore installation before 6 April 2004
  33. EIM33103
    Meaning of offshore installation: 2004/05 onwards
  34. EIM33104
    Offshore installations and ships: up to and including 2007 to 2008: examples
  35. EIM33105
    Offshore installations and ships: tax year 2008 to 2009 onwards: the effect of the decisions in Torr (Pride of South America) and Spowage (Prosafe)
  36. EIM33106
    Offshore installations and ships: 2008/09 onwards: the meaning of “exploiting mineral resources by means of a well”
  37. EIM33107
    Dual or multi-use vessels
  38. EIM33108
    Standing or stationed: dynamic positioning
  39. EIM33109
    Standing or stationed: duration of stay at work location
  40. EIM33110
    Offshore installations and ships: CIR v Langley
  41. EIM33111
    Offshore installations and ships: Torr and Others v CIR (Pride of South America)
  42. EIM33112
    Offshore installations and ships: Spowage and Others v CIR (Prosafe vessels)