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HMRC internal manual

Tonnage Tax Manual

Background Material: Seafarers

Residence and ordinary residenceWhether a seafarer is regarded as resident or ordinarily resident for tax purposes depends on various factors. Detailed guidance in relation to employment generally can be located at

EIM40201 and in booklet IR20. Further guidance on seafarers’ employment is atEIM33000.

A seafarer will normally be regarded as not resident and not ordinarily resident in the UK from the day following departure to the day preceding return where he or she:

  • has been ordinarily resident in the UK and leaves the UK to take up full time employment on a ship, and:
  • the absence from the UK and the period of service includes a complete tax year, and
  • leave spent in the United Kingdom totals less than 183 days in any tax year and averages less than 91 days for each tax year (the average is taken over a period of absence up to a maximum of 4 years).However, this will not include seafarers whose employment arrangements consist of frequent and regular voyages to and from the UK.


Income tax liability of seafarers EIM33000
Resident and ordinarily resident in UK TTM15320
Resident, but not ordinarily resident, in UK TTM15330
Guidance for seafarers and employers TTM15300
Not resident in UK TTM15340