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In addition to the normal rules which apply to United Kingdom employments you should note the following particular points:

• where an individual who is resident in the United Kingdom has a United Kingdom employment as a seafarer and performs the duties of that employment wholly or partly outside the United Kingdom, the deduction from seafarersâ€� earnings will be allowed for qualifying periods of absence from the United Kingdom (see EIM33000 onwards)
• an employee who is resident in the Irish Republic and not resident in the United Kingdom, but who performs the duties of a United Kingdom employment in the United Kingdom, will be chargeable under section 27 ITEPA 2003 on general earnings for United Kingdom duties (see EIM40201 onwards)