Tax treatment of seafarers: residence status of seafarers
The same legal principles apply in deciding the residence status of a seafarer as apply in the case of any other individual. At one time, seafarers absent on foreign going service were subject to considerations that were not necessarily applicable to persons employed abroad on land. But over the years the distinctions between seafarers and other individuals have been eroded. The rules followed in deciding the residence status of a seafarer in the main now follow the normal pattern.
Where difficulty arises concerning a seafarer’s residence status, you should refer the case to the Centre for Non-Residents.