Seafarers’ Tax Refund
What is Seafarers’ Earnings Deduction?
Seafarers’ Earnings Deduction (or SED) is a scheme available to certain individuals who work at sea. 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. 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.
On this page you will find information about:
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.
How do I claim?
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.
Residents of other European States should complete form R43M.
For further Tax Refund information, please follow the links below: