John is an officer on a cruise ship
John spends 175 days on
ship out of the UK in the tax year to 5 April 2008. This may be a
borderline case and it may be that he does not qualify under the
tests outlined above.
If he had also taken a
holiday abroad in the period this may have made him pass the tests
and therefore qualify for a full repayment of all his tax deducted.
On earnings of £40,000
no repayment claim may be possible and John would have suffered tax
of £8,000 when it could have been avoided.
We are able to keep a
log of on/offshore movements and can therefore advise accordingly
when a holiday abroad would be in the John's best interests.