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We are sailing

10 July 2012
Issue: 4361 / Categories: Forum & Feedback , Employees , Income Tax
A tax practitioner will shortly be seeing a potential new client who works abroad on a cruise ship and general information is required regarding the possible tax implications

I have received a call from a potential new client who has been referred to me by an existing client in a completely different business.

The potential client is member of the crew of a cruise ship and he will be coming to see me for an initial consultation in a few weeks when he returns to the UK.

It has been some time since I dealt with what used to be the foreign earnings deduction and I wonder if readers can give me a brief overview of the current rules for those who are not non-resident but who work abroad for substantial periods each year.

I think this still applies to seafarers but are there any particular records that must be kept and procedures that must be complied with to ensure that relief
is obtained?

Readers’ advice is welcomed.

Query 18 021 – Steward


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