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HMRC internal manual

Employment Income Manual

Tax treatment of seafarers: bedding and protective clothing provided for trawler crews

Sections 336 and 367 ITEPA 2003

At a number of ports it is the practice for owners to supply trawler crews, other than mates and skippers, with bedding and/or protective clothing free of charge. In these cases any agreed flat- rate expenses deduction must be restricted, see EIM32710.

Restrict the current year but do not seek any retrospective adjustments.