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HMRC internal manual

Tonnage Tax Manual

Background Material: Seafarers

Resident and ordinarily resident in the UKSeafarers who are UK

resident in the UK are chargeable to tax under S15 ITEPA 2003 (See EIM40101) on all of their general earnings wherever they perform their duties. However, they may be entitled to a 100% Seafarers Earnings Deduction (SED) from their general earnings under Part 5 Chapter 6 ITEPA 2003.


Income tax liability of seafarers TTM15300, EIM33000
General earnings EIM42201
Residence and ordinary residence TTM15310, EIM42802
Seafarers earnings deduction (SED) TTM15350, EIM33001
Guidance for seafarers and employers TTM15300