§ Ms WalleyTo ask the Chancellor of the Exchequer how many(a) full-time and (b) part-time staff working for the Inland Revenue have responsibility for collecting income tax from foreign seamen working in United Kingdom waters.
§ Mr. DorrellMost of the tax due from employed seamen, who are liable to United Kingdom tax, is collected by employers via the pay-as-you-earn system. Once the PAYE procedures have been set in place, it is estimated that up to two staff units are needed to deal with the tax affairs of foreign seamen.
§ Ms WalleyTo ask the Chancellor of the Exchequer (1) what was the full amount of income tax collected in each month in 1993 from foreign seamen working in United Kingdom waters; and if he will make a statement;
(2) if he will estimate for each month this year the amount of income tax due but not collected by the Inland Revenue from foreign seamen working in United Kingdom waters.
§ Mr. DorrellI regret that this information is not available.
§ Ms WalleyTo ask the Chancellor of the Exchequer if he will give full details of the liability of foreign seamen working in United Kingdom waters for the payment of income tax.
§ Mr. DorrellSeamen who are not resident in the United Kingdom for tax purposes are liable to United Kingdom income tax on their earnings arising from duties within the United Kingdom, subject to the provisions of any double tax conventions between the United Kingdom and their home countries.