The short version: Seafarer’s Earnings Deduction lets people who work at sea claim 100% tax relief on their foreign earnings. If you qualify, your seafaring income is completely tax free in the UK.
Who qualifies?
You need to work on a ship, be outside the UK for long enough (usually at least 365 days), and be UK or EEA tax resident. There are specific rules about qualifying periods and what counts.
What do you need to claim?
Travel records, passport stamps, discharge books, ship logs, and completed form HS205. Keep thorough documentation because HMRC may ask for evidence.
How do you claim?
Through Self Assessment. You can claim within four years of the end of the tax year the income relates to. You can also ask for an NT tax code so your employer pays you without deducting tax upfront.
Work at sea and think you might qualify? Let us check if you can claim the deduction.
