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HMRC internal manual

Employment Income Manual

Tax treatment of seafarers: general: taxation of allowances

The instructions in EIM70200 to EIM70205 concern the taxation treatment of various allowances payable to seafarers whose pay is chargeable to United Kingdom income tax.

As regards the liability to tax of seafarers in general, including questions of residence, see EIM70225 onwards.

The instructions at EP8145 and EP8312 to EP8313 deal with procedural matters.