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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Deductions from seafarers' earnings

Part 5 Chapter 6 ITEPA 2003

Seafarers may be eligible for a deduction from earnings taxable under Section 15 ITEPA 2003 (or under Section 21 if before 6 April 2008) where they satisfy the conditions in Part 5 Chapter 6. See EIM33000 and subsequent for further information.