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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

HM Revenue & Customs
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Residence: Particular Occupations: Seafarers

Seafarers working on UK ships, who usually live in the UK when they are not at sea, are resident in the UK. But while they are working as seafarers wholly or partly outside the UK, they may be entitled to the ‘Seafarer’s Earnings Deduction’ which can reduce the tax they have to pay.

The term `seafarer` includes not only sailors but anyone whose work is carried out on ships, such as cooks, entertainers and couriers on liners. [also refer to PAYE81765 EIM33101 and EIM70215]

If the individual is employed by a non-UK employer

  • refer to Cardiff Group but also refer to RDRM10550 for seafarers serving on vessels engaged in oil and gas exploration or exploitation off-shore

If Cardiff Group is not the responsible office and the individual is

  • employed by a UK employer
  • not resident in the UK
  • performs some part of the duties in the UK (EIM40206)

the earnings for duties in the UK are chargeable to UK tax. If you have any problems regarding the residence status of the individual please either

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB