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Seafarer’s Earnings Deduction

Seafarer’s Earnings Deduction is a tax relief that allows people who work at sea to claim a 100% tax exemption on their foreign income.

To get it, you must have:

  • worked on a ship
  • worked outside of the UK long enough to qualify for the deduction – usually a minimum of 365 days
  • been tax resident in the UK or an EEA (European Economic Area).

You’ll also need a few documents:

  • travel receipts
  • passport and visas
  • seafarer’s discharge book and logs of the ships you worked on
  • and a completed HS205 form.

To claim the Seafarer’s Earnings Deduction, you’ll have to file a Self Assessment tax return within four years of the end of the tax year in which you earned your income.

You can also ask your employer to pay your salary without deducting tax.
In this case, you’ll get something called an NT tax code, but HMRC won’t issue one until after you’ve claimed Seafarers’ Earnings Deduction at least once.

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