Duties which a person performs on a ship engaged:

(1)on a voyage beginning or ending outside the UK (but excluding any part of it beginning and ending in the UK), or

(2)on a part beginning or ending outside the UK of any other voyage

are treated as performed outside the UK for the purposes of the rules relating to deductions from the earnings of seafarers (ITEPA 2003, s. 382). The test is therefore different from the one that is used to determined days of absence for the eligible period (see ¶488-505). See also ¶488-640 for the special rule applying to determine where duties are performed for the purposes of claiming travel costs.

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