EIM70235 - Tax treatment of seafarers: non-resident seafarer coming to the United Kingdom
Where a seafarer who has not been resident in the United Kingdom comes to this country, see EIM42890 onwards. If you are unable to decide the individual바카라 사이트™s residence status, you should refer to the Residence, Domicile and Remittance Basis Manual. If you are still unable to make a residence decision, you should submit the case to CS&TD BAI Personal Tax International.