Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Tax-Free Childcare Technical Manual

TFC06000 · Entitlement: residence rules: contents

  • TFC06050 · Residence rules: present in the UK
  • TFC06100 · Residence rules: ordinarily resident in the UK
  • TFC06150 · Residence rules: exceptions from being in the UK for persons ordinarily resident in the UK
  • TFC06200 · Residence rules: crown servants and members of His Majesty’s forces posted abroad
  • TFC06250 · Residence rules: residents of a prescribed state
  • TFC06300 · Residence rules: exceptions to the ordinarily residence rules
  • TFC06350 · Residence rules: temporary absence from the UK – general rules
  • TFC06400 · Residence rules: meaning of a partner
  • TFC06450 · Residence rules: meaning of a qualified practitioner
  • TFC06500 · Residence rules: meaning of a close relative
  • TFC06550 · Residence rules: meaning of a mariner
  • TFC06600 · Residence rules: meaning of a continental shelf worker
  • TFC06650 · Residence rules: meaning of a designated area
  • TFC06700 · Residence rules: meaning of prescribed area
  1. Entitlement: residence rules: contents
  2. Residence rules: meaning of a mariner

TFC06550 | Residence rules: meaning of a mariner

From HM Revenue & Customs · Tax-Free Childcare Technical Manual

Childcare Payments (Eligibility) Regulations 2015, regulation 6(6)

For the purposes of this manual, a mariner means a person who is employed on board any ship or vessel in any capacity where the employment is entered into in the UK.

PreviousNext
PrivacyTerms