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FURTHER UPDATE ON REVENUE'S DECISION REGARDING RECLASSIFICATION OF SHIPS RELATING TO SEAFARERS EARNINGS DEDUCTION
28th August 2009
Non Residency
A Non-Residency claim is one in which a Seafarer does not spend more than an average of 90 days per annum in the UK. (Please note spending less than 90 days in the UK does not guarantee a claim to Non-Residency as there are many more factors involved.)
The claim must extend over at least one complete income tax year, ie 6th April to 5th April the following year.
The above is only a broad outline, as there are further rules that apply.
