Bob is an engineer on a merchant ship
Bob spends 300 days on ship out of the UK in the tax year to 5 April 2008.
It is likely that Bob passes the 2 key tests to make a claim for a repayment of all of his tax he has had deducted in the year:
- no single return visit lasts for more than 183 consecutive days, and
- the total number of intervening days you have spent in the UK is not more than one-half of the total number of days from your first day abroad to the last day of the period you spent abroad after that return visit.
On earnings of £40,000 a claim is made for a repayment of tax deducted of £8,000.
