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HMRC internal manual

Employment Income Manual

Tax treatment of seafarers: Non-resident seafarer coming to the United Kingdom

Where a seafarer who has not been resident in the United Kingdom comes to this country, see EIM42890 onwards. If you are unable to decide the individual’s residence status, you should refer to the Residence, Domicile and Remittance Basis Manual. If you are still unable to make a residence decision you should submit the case to CAR Personal Tax International, Advisory (Residence and Domicile Technical Team).