– see also Share fishermen

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

Salvage award payments

Secondary Class 1 liability

Trawlermen, contracts of service

Uniform allowances

Voyages between ports