Section 378 ITEPA 2003

A deduction is allowed from earnings from employment as a seafarer 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) (but see below for the tax year 2011 to 2012 onwards)

the duties of the employment are performed wholly or partly outside the United Kingdom

any of those duties are performed in the course of an eligible period falling wholly or partly in the tax year.

The tests are applied separately.

See EIM33002 for how to calculate the deduction.

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