Part 5Employment income: deductions allowed from earnings
Chapter 6Deductions from seafarers' earnings
378Deduction from seafarers' earnings: eligibility
1
A deduction is allowed from earnings from an employment as a seafarer if—
a
the earnings are taxable earnings under section 15 or 21 (earnings for year when employee resident and ordinarily resident in UK),
b
the duties of the employment are performed wholly or partly outside the United Kingdom, and
c
any of those duties are performed in the course of an eligible period.
2
In this Chapter “eligible period” means a period consisting of at least 365 days which is either—
a
a period of consecutive days of absence from the United Kingdom, or
b
a combined period.
3
A combined period is a period—
a
at least half of the days in which are days of absence from the United Kingdom, and
b
which consists of 3 consecutive periods, A, B and C, where—
A is a period of consecutive days of absence from the United Kingdom or a period which is itself a combined period,
B is a period of not more than 183 days, and
C is a period of consecutive days of absence from the United Kingdom.
4
For this purpose a person is only regarded as being absent from the United Kingdom on any day if absent at the end of the day.