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Seafarers Deduction/Benefits

Posted Fri, 08 Sep 2023 12:08:46 GMT by
Hi, If an individual has employee benefits on top of salary, can he offset his qualifying seafarers deduction against the benefits too or is the deduction only offset against the salary? Thanks,
HMRC Admin 19 Response
Posted Mon, 18 Sep 2023 11:57:58 GMT by HMRC Admin 19 Response
Hi,

The following guidance advises that employees who are ordinarily UK resident, see EIM42810, in the United Kingdom are taxable on their general earnings. The benefits are chargeable as general earnings.  

EIM33000 - Seafarers’ Earnings Deduction: introduction and table of contents

Thank you.

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