Seafarers
Class 1 contributions
Returns
Secondary rate
Deductions
Amount of
Availability
Conditions for
Crown employment
Duties on board ship treated as performed abroad
EEA-resident earnings
Eligible period
General earnings
Incidental duties, place of performance
Interaction with other deductions
Meaning of seafarer
Periods of non-residence
Relevant taxable earnings
Residence
Returns
Terminal leave pay
Travel expenses
When given
Where duties are performed, travel expenses
Deemed secondary contributors
Domicile and residence
EEA mariners
Employee losses
Employment income
Estates exempt from estate duty
Foreign earnings deduction
Generally
Income tax
Members of the Royal Navy
Salvage award payments
Secondary Class 1 liability
Special tax rules
Trawlermen, contracts of service
Uniform allowances
Voyages between ports