Other tax relief deductions 01 - Seafarers' Earnings Deduction

Seafarers are entitled to a 100% deduction from their seafaring earnings if they meet certain conditions:

• they must work on a ship - offshore installations are not treated as ships - see:
  • EIM33103
  • EIM33106
• the names of the ships on which the employee has worked will be needed for the SA return
• the claim must cover at least 365 days and they must be absent from the UK for a minimum of half of those days
• the absence can be continuous or made up of a number of periods - details are included at:
  • EIM33004
  • EIM33005
  • Help Sheet 205 - Seafarers' Earnings Deduction, which will take you through the 'eligible' period calculation and work out the deduction to be entered in this field
• their duties must be performed wholly or partly abroad

Claims can be made by UK residents via SA or EEA residents via R43M(SED) process.