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HMRC internal manual

Employment Income Manual

Tax treatment of seafarers: location of duties for tax purposes

For various purposes, it’s often necessary to know whether the duties of an employment are performed in or outside the United Kingdom. In certain circumstances, duties have to be treated as performed in a particular place. The general rules are set out at EIM40202 to EIM40208.

In addition, there are some special rules that apply only to seafarers. You will find these as shown in the table below.

Situation in which rules apply Provision Guidance
General Section 40 ITEPA 2003 EIM40206
Travelling expenses Section 372 ITEPA 2003 EIM34090
Deduction from seafarers’ earnings Section 382 ITEPA 2003 EIM33033