TTM15320 - 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.
References
| 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 |