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Seafarers

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07 September 2009

Issue: 4222 / Categories: News , Income Tax

Revised interpretation of 'offshore installation' against 'ship'

Following the decision of the First-tier Tribunal in Spowage and Others (TC 110) concerning the seafarers’ earnings deduction, HMRC have revised their interpretation of the distinction between an 'offshore installation' and a 'ship' for the purposes of deduction.

The revised guidance is available in the Employment Income Manual at EIM33101 onwards.

Issue: 4222 / Categories: News , Income Tax

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