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Tax Refund - Seafarers

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Seafarers' Tax Refund

To find out about seafarers' tax relief please follow the links below:

* What is Seafarers' Earnings Deduction?

* Who can claim SED?

* What information do I need?

* How do I claim?

What is Seafarers' Earnings Deduction?

  1. Seafarers’ Earnings Deduction (or SED) is a scheme available to certain individuals who work at sea.
  2. It is only available to people who work on ships that spend over 183 days per year outside the UK, and it does not include workers on oil rigs or stationary platforms.
  3. If you are eligible for Seafarers’ Earnings Deduction, you may be able to claim back up to 100% of the income tax you have paid in the UK.

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Who can claim SED?

General Criteria ...

  1. If you work as a crew member on any form of ship, including passenger, cargo and fishing vessels, you may be eligible for Seafarers’ Earning Deduction.
  2. In general, any crew member may claim SED, provided you get paid for the work you do on the ship. This includes stewards, entertainers, cooks or any form of operative crew.
  3. Crown employees cannot claim SED, so Royal Navy personnel are not included.

In order to claim SED you must be usually resident in the UK or European Union, or certain other European states, and you must be a UK taxpayer.

  1. During the relevant period, you must make at least one journey into or out of a foreign port (this includes non-UK offshore platforms). The relevant period can be any consecutive 365 days when you spend more than half of the time working on a ship.
  2. If you have more than one job, you are usually eligible to claim SED on any work you do while on a ship at sea, but not on your earnings from other work.
  3. A claim for Seafarers’ Earnings Deduction can be backdated up to four tax years with the 2008/2009 tax year currently being the last tax year eligible.

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What information do I need?

You should also keep full records of relevant information, including travel tickets and receipts, visas, accommodation receipts, copies of ships’ freeboard logs.

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How do I claim?

  1. If you are a UK taxpayer, you can claim SED through your Self-Assessment Tax Return. If you are not registered with HMRC to complete a Self Assessment Tax Return you should contact HMRC directly to allow for a Self Assessment record to be opened.
  2. Residents of other European States should complete form R43M.

Helpful Seafarers Tax Information

For More Information See ...

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