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HMRC internal manual

Employment Income Manual

Tax treatment of seafarers: uniform allowances

Sections 336 and 367 ITEPA 2003

Allowances may be paid to officers and certain ratings of the Mercantile Marine to cover the cost of upkeep of uniforms (whether or not the wearing of uniform is compulsory). The table below shows the maximum allowances that have been agreed with representatives of the officers, etc., concerned.

These allowances are intended to cover all working gear and also the renewal of instruments, and are not chargeable to tax. Where only a proportion of the cost is borne by the officer, etc., the allowances paid should be restricted accordingly.

### Occupation ### Passenger liners ### Cargo vessels, tankers and ferries ### Coasters (except ferries)
Master £135 £115 £75
Chief Officer      

Chief Engineer

Second Engineer  
  Other Officers (including Pursers and Chief Stewards*) £135 £85 £60 *
  • Including Chief Purser, Chief Catering Officer and Chief Radio Officer