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HMRC internal manual

Employment Income Manual

Seafarers Earnings Deduction: example of eligible period

Section 378 ITEPA 2003

Section 378(3) defines a combined period as consisting of three consecutive periods, A,B and C where:

  • A is a period of consecutive days of absence from the United Kingdom or is itself a combined period
  • B is a period of not more than 183 days
  • C is a period of consecutive days of absence from the United Kingdom.

It is a condition that at least half of the days in the combined period must be days of absence from the United Kingdom. See EIM33005 for further guidance.

The following example shows how combining periods of absence works in practice.

Dates Days of absence UK days Combined period A+B+C Running total of UK days 1/2 limit for UK days Period B not to exceed 183 consecutive days
1 January 2004 to 31 March 04 91 (A)          
1 April 2004 to 31 May 2004   61 (B)       OK
1 June 2004 to 31 August 2004 92 (C)   244 (A) 61 122 OK  
1 September 2004 to 31 October 2004   61 (B)       OK
1 November 2004 to 31 January 2005 92 (C)   397 (A) 122 198 OK  
1 February 2005 to 31 March 2005   59 (B)       OK
1 April 2005 to 30 June 2005 92 (C)   548 181 274 OK  

Notes

  1. The first combined period from 1 January 2004 to 31 August 2004 is less than 365 days so by itself does not form an eligible period.
  2. The extended combined period from 1 January 2004 to 31 January 2005 is 365 days or more so does form an eligible period.
  3. The extended combined period from 1 January 2004 to 30 June 2005 further extends the eligible period.