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Posted Fri, 08 Sep 2023 12:08:46 GMT by Jenni
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,
Posted Mon, 18 Sep 2023 11:57:58 GMT by HMRC Admin 19

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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