Income Tax (Earnings and Pensions) Act 2003 section 372

Where seafarers' duties are performed

Section 372 clarifies how the location of a seafarer's duties on a vessel is determined for the purposes of claiming travel-related tax deductions under sections 370 and 371.

• This section applies when deciding whether a seafarer's duties on a vessel are performed inside or outside the United Kingdom
• It is relevant to section 370, which allows deductions for an employee's own travel costs when duties are performed abroad
• It is also relevant to section 371, which allows deductions for the travel costs of a visiting spouse, civil partner or child when duties are performed abroad
• The normal rule in section 40(2), which treats certain duties performed on vessels as if they were carried out in the UK, is specifically disregarded for these purposes