– see also Share fishermen

Class 1 contributions

Returns

Commentary – Tax Reporter ¶1040-475

Secondary rate

Commentary – Tax Reporter ¶1005-625

Deductions

Amount of

Commentary – Tax Reporter ¶488-520
HMRC Guidance – EIM33002 ; EIM33003 ; EIM33051 ; EIM33052 ; EIM33053 ; EIM33061 ; EIM33062 ; EIM33070 ; EIM33072

Availability

Commentary – Tax Reporter ¶488-500

Conditions for

Commentary – Tax Reporter ¶488-500

Crown employment

Commentary – Tax Reporter ¶488-510
HMRC Guidance – EIM33035 ; EIM33101 ; EIM33105 ; EIM33106 ; EIM33112
Case Law – Langley v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Duties on board ship treated as performed abroad

Commentary – Tax Reporter ¶406-170 ; Tax Reporter ¶488-530
HMRC Guidance – EIM33033

EEA-resident earnings

Commentary – Tax Reporter ¶488-500

Eligible period

Commentary – Tax Reporter ¶488-505
HMRC Guidance – EIM33005 ; EIM33006 ; EIM33007 ; EIM33061 ; EIM33064

General earnings

Commentary – Tax Reporter ¶488-500

Incidental duties, place of performance

Commentary – Tax Reporter ¶488-540

Interaction with other deductions

Commentary – Tax Reporter ¶488-520
HMRC Guidance – EIM33002 ; EIM33003 ; EIM33051 ; EIM33052 ; EIM33053 ; EIM33061 ; EIM33062 ; EIM33070 ; EIM33072

Meaning of seafarer

Commentary – Tax Reporter ¶488-510
HMRC Guidance – EIM33035 ; EIM33101 ; EIM33105 ; EIM33106 ; EIM33112
Case Law – Langley v. R & C Commrs ; Torr v. R & C Commrs and related appeals

Periods of non-residence

Commentary – Tax Reporter ¶488-505
HMRC Guidance – EIM33005 ; EIM33006 ; EIM33007 ; EIM33061 ; EIM33064

Relevant taxable earnings

Commentary – Tax Reporter ¶488-500

Residence

Commentary – Tax Reporter ¶488-500

Returns

Commentary – Tax Reporter ¶488-500

Terminal leave pay

Commentary – Tax Reporter ¶488-520
HMRC Guidance – EIM33002 ; EIM33003 ; EIM33051 ; EIM33052 ; EIM33053 ; EIM33061 ; EIM33062 ; EIM33070 ; EIM33072

Travel expenses

Commentary – Tax Reporter ¶488-640

When given

Commentary – Tax Reporter ¶488-525
HMRC Guidance – EIM33021

Where duties are performed, travel expenses

Commentary – Tax Reporter ¶488-640

Deemed secondary contributors

Commentary – Tax Reporter ¶1003-100

Domicile and residence

Commentary – Tax Reporter ¶1023-575
HMRC Guidance – NIM29002

EEA mariners

Commentary – Tax Reporter ¶1023-575
HMRC Guidance – NIM29002

Employee losses

Commentary – Ford on Tax Losses 6.2.1

Employment income

Commentary – Schwarz on Tax Treaties ¶19-400

Estates exempt from estate duty

Legislation/Regulatory – ESC F13

Foreign earnings deduction

Commentary – Quick Overview ¶9605

Generally

Commentary – Tax Reporter ¶1023-575
HMRC Guidance – NIM29002

Income tax

Commentary – Golding and Connolly on Living and Working Abroad 6.4.9

Members of the Royal Navy

Commentary – Golding and Connolly on Advising British Expats 4.9.5

Salvage award payments

Commentary – Tax Reporter ¶488-620
HMRC Guidance – EIM33001 ; EIM70220

Secondary Class 1 liability

Commentary – Tax Reporter ¶1023-575
HMRC Guidance – NIM29002

Special tax rules

Commentary – Golding and Connolly on Advising British Expats 4.9.3

Trawlermen, contracts of service

Commentary – Tax Reporter ¶1002-050

Uniform allowances

Commentary – Tax Reporter ¶488-600
HMRC Guidance – EIM70200

Voyages between ports

Commentary – Tax Reporter ¶488-530
HMRC Guidance – EIM33033