ÀÏ˾»úÎçÒ¹¸£Àû

Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.1 Employment and pension income—scope of charge /Employment income—scope of tax charge / E4.123 Employment income—duties performed on vessel or aircraft
Commentary

E4.123 Employment income—duties performed on vessel or aircraft


Personal and employment tax

Duties performed on board a vessel or aircraft are regarded as performed in the UK if they are performed:

  1. Ìý

    (a)ÌýÌýÌýÌý by any person, irrespective of residence status, on a vessel on a voyage not extending to a port outside the UK

  2. Ìý

    (b)ÌýÌýÌýÌý by a person resident in the UK on a vessel or

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:35