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Many EU/EEA non-UK resident seafarers are not claiming UK Seafarers tax relief.

Revenue & Customs Brief 10/12
Seafarers' earnings deduction: EU/EEA seafarers
HMRC Change of Practice

Seafarers who perform duties of an employment on a ship partly or wholly in UK waters during an eligible period are entitled to seafarers' earnings deduction (SED) against those earnings.

Until 5 April 2011 SED was only available to seafarers who were ordinarily resident in the UK. From 6 April 2011 SED was extended to non-UK resident seafarers who were resident in a European Union or European Economic Area state and performed duties partly in UK waters on which they paid income tax in the UK.

Seafarers' Earnings Deduction: claims to the deduction from non-UK resident seafarers.

The change in the law to extend entitlement to SED to EU/EEA seafarers did not include any reference to retrospective entitlement for years before 2011/12. Consequently it was HMRC's practice not to admit claims to SED from EU/EEA seafarers for earlier years.
Kind Regards
Steve White


Your Tax Office Ltd
+44 (0) 1438 940 944

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