Income Tax (Earnings and Pensions) Act 2003 section 383

Place of performance of incidental duties

Section 383 sets out rules for determining where a seafarer's duties are treated as being performed, specifically when minor duties carried out abroad might be reclassified as UK duties for the purposes of the seafarers' earnings deduction.

• If a seafarer's employment is substantially UK-based in a given tax year, and any overseas duties are merely incidental to the UK duties, those overseas duties are treated as performed in the UK.
• Condition A requires that the employment is, in substance, one whose duties are to be carried out in the United Kingdom during the relevant tax year.
• Condition B requires that the duties performed outside the UK are merely incidental to the duties performed within the UK.
• The general rule in section 39 — which can treat UK duties as performed overseas when they are incidental to non-UK duties — does not apply when determining eligibility for the seafarers' earnings deduction under section 378.