Seafarers' earnings deductions
Calculation
Crown employment, meaning
Legislation/Regulatory –
ITEPA2003 s. 384(2)
Duties on board ship
Legislation/Regulatory –
ITEPA2003 s. 382
EEA-resident earnings
Legislation/Regulatory –
ITEPA2003 s. 378(1)(a), (6)
Eligibility
Legislation/Regulatory –
ITEPA2003 s. 378
HMRC Guidance –
EIM31611
;
EIM33001
;
EIM33004
;
EIM33005
;
EIM33006
;
EIM33007
;
EIM33032
;
EIM33062
;
EIM33081
;
EIM70245
;
TTM15370
Employment as a seafarer, meaning
Legislation/Regulatory –
ITEPA2003 s. 384
Incidental duties, place of performance
Legislation/Regulatory –
ITEPA2003 s. 383
Limitation
Ship, meaning
HMRC Guidance –
EIM33102
Where duties performed