Seafarers Tax Calculation FAQ's

Frequently asked questions about Seafarers Earnings Deduction

1.How long do I have to claim what I am owed?

Please see the table below.

TAX YEAR	TAX YEAR ENDING ON	CLAIM BY
2011 to 2012	5 APRIL 2012	5 APRIL 2016
2012 TO 2013	5 APRIL 2013	5 APRIL 2017
2013 TO 2014	5 APRIL 2014	5 APRIL 2018
2014 TO 2015	5 APRIL 2015	5 APRIL 2019

2. What records do I need at hand ?

HMRC may want to check your eligibility when you make a claim – you will need to keep a record of: completed help sheet (HS205), air tickets or other travel vouchers, hotel bills or other receipts, passports and visa, seafarers discharge book, freeboard logs of the ships you carried out duties on- this will make it a lot more straightforward when approaching them for a claim!

1. Is my 100% claim affected if I am working on board a vessel that is in a dry dock?

In the majority of cases, it is considered that if a vessel is in a dry dock, the nit is still deemed to be a ‘vessel’ and your claim is unaffected. However, if the hull of the vessel is breached for any purpose it is possible that the Revenue can consider it not ‘capable of being used in navigation’ which therefore affects your claim.

1. If I have a second employment in the UK, does this affect my 100% claim?

No. Your claim is worked out solely based on your dates of entering and leaving the UK.

1. If I am a resident from outside of the UK, can I claim the 100% allowance ?

In April 2011, the EU made a rule stating that anyone who is a resident in an EU country or the EEA (European Economic Area), is entitled to claim SED, just like a UK resident. Obviously you have to visit a foreign port each year and spend the qualifying amount of time outside of the UK. If you’re asked to prove your periods of absence from the UK, you might want to hold on to a flight ticket or any other proof of transport back to your home country during your leave.

1. North Sea .

When you’re working in and around the UK or particularly in the North Sea, you have to prove all the nights where you’re outside the 12 mile limit at midnight……

The best way to do this so that you’re not badgered for further proof, is, for every period of service in and around the UK, collect a statement, certified by the Captain, confirming your dates spent outside the 12 mile limit during that trip. Entering the dates in a Discharge Book is insufficient as you will get asked for more proof!

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