Budget 2021 and Finance (No.2) Bill 2019-21
The Chancellor Rishi Sunak presented the 2021 Budget on 3 March, and the Finance (No.2) Bill 2019-21 was published on 11 March. The Bill's second reading is set provisionally for 13 April.
Documents to download
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Seafarers' earnings deduction (FED) (128 KB, PDF)
This note discusses this special tax relief for seafarers, before looking at recent concerns about a change in HM Revenue & Customs' approach to claims for this relief from those working in the oil & gas sector.
Documents to download
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Seafarers' earnings deduction (FED) (128 KB, PDF)
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