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28 June 2010
Non-UK residents included
The European Commission has requested that the UK extend the provision that allows a tax deduction for the earnings of seafarers who are resident in the UK, to include seafarers who are not UK-resident.
The tax deduction in question is equal to the amount of taxable income for the period during which seafarers have worked in the UK.
In fact, the 2009 pre-Budget report had already announced the Treasury’s intention to do this, and the Chancellor confirmed the move in Budget note 31.
The deduction is to be extended from 6 April 2011, so that seafarers who are EU or European Economic Area residents can claim the deduction on their earnings that are liable to UK income tax.
