Tax treatment of seafarers: location of duties for tax purposes
For various purposes, it is 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|