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HMRC internal manual

Tonnage Tax Manual

Background Material: Seafarers

Seafarers earnings deduction (SED): ConditionsUnder S 378 ITEPA 2003, a deduction is allowed from earnings from employment as a seafarer (see

EIM33101) if all of the following conditions are met in the tax year:
* the earnings are taxable under Section 15 (or Section 21 before 6 April 2008) ITEPA 2003 (general earnings for a year when the employee is ordinarily resident in the United Kingdom, see EIM40101) * the duties of the employment are performed wholly or partly outside the United Kingdom (see EIM33031) * any of those duties are performed in the course of an eligible period falling wholly or partly in the tax year (see EIM33004).Further guidance on SED for seafarers, including how to calculate the deduction can be found in

EIM33001 et seq.


Income tax liability of seafarers TTM15300, EIM33000
Seafarers earnings deduction (SED) TTM15350 EIM33001
Guidance for seafarers and employers TTM15300
Offshore installations and SED TTM15360, EIM33101 to EIM33104 et seq