Calculation

Legislation/Regulatory – ITEPA2003 s. 379, 381
HMRC Guidance – EIM33002 ; EIM33052 ; EIM33053 ; EIM33062

Crown employment, meaning

Legislation/Regulatory – ITEPA2003 s. 384(2)

Duties on board ship

Legislation/Regulatory – ITEPA2003 s. 382
HMRC Guidance – EIM33032 ; EIM33033 ; EIM33034 ; EIM70240

EEA-resident earnings

Legislation/Regulatory – ITEPA2003 s. 378(1)(a), (6)
HMRC Guidance – EIM33010 ; EIM33011 ; EIM33012 ; EIM33013 ; EIM33014

Eligibility

Legislation/Regulatory – ITEPA2003 s. 378
HMRC Guidance – EIM31611 ; EIM33001 ; EIM33004 ; EIM33005 ; EIM33006 ; EIM33007 ; EIM33032 ; EIM33062 ; EIM33081 ; EIM70245

Employment as a seafarer, meaning

Legislation/Regulatory – ITEPA2003 s. 384
HMRC Guidance – EIM13685 ; EIM33035

Incidental duties, place of performance

Legislation/Regulatory – ITEPA2003 s. 383

Limitation

Legislation/Regulatory – ITEPA2003 s. 380, 381
HMRC Guidance – EIM33070 ; EIM33071 ; EIM33072

Ship, meaning

Legislation/Regulatory – ITEPA2003 s. 385 ; TB01/02-2
HMRC Guidance – EIM33102

Where duties performed

Legislation/Regulatory – ITEPA2003 s. 40, 372
HMRC Guidance – EIM34090 ; EIM70240