Employment as a seafarer means employment (other than Crown employment) consisting of the performance of duties on a ‘ship’ or of such duties and others incidental thereto (ITEPA 2003, s. 384).

HMRC specifically accept that the term can cover ‘not only sailors but also anyone whose work is carried out on ships, such as cooks, entertainers and couriers on luxury liners.’ The guidance goes on to state that ‘it does not matter if some of the duties are not performed on board ship so long as they are incidental to those that are’.

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