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Treatment of Travel for Boat Crew

  • Member PM.Dip
  • Practice Licence
  • 1 post
  • # 118294

I have a client who is a paid crew member (employee) on a boat.  They travel to the boat from home and live & work on-board for 4 weeks in every 6.  The boat is based at a a home port and sails for days at a time from that port.  Once or twice a year the boat operates from a temporary port(s) for a few weeks.  During winter refit the crew use  temporary shared accomodation near the boat, provided by the employer, when the boat is unsutiable for habitation.

The crew member undertakes four different types of journey: from Home to the Home Port; from Home to a Temporary Port; occasionally from Home Port to Temporary Port or vis-versa; and finally daily from the Home Port to the Temporary Accommodation.

If the crew member should receive actual recompense or mileage repayments for each of these jurneys which would be considered as business travel and which not and so potentially subjet to Tax and NI?

Also, should the provison of the tempoary accommodation be considered a Benefit in Kind.

I think I know the answers but your views would be appreciated or any refrences.



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