Seafarer Tax Rebates
The Seafarers Earnings Deduction (SED) is a tax relief claimable by UK resident employees working on ships: their earnings are not taxable in UK, so seafarers can claim a full tax refund.
To qualify for SED you must meet all of the following conditions:
1. Work on a „ship“ not on an offshore installation (rig).
2. Your initial claim period must be at least 365 days, beginning and ending with a period outside the UK.
3. During each 365 day qualifying period at least 183 days must be spent out of the UK. A day out of the UK is where you are outside the 12 mile territorial limit at midnight.
4. Visit a foreign port. There must be at least one foreign port for each employment (voyages to installations/rigs qualify too if they are located outside UK) in each tax year.
5. Consecutive days in the UK must not be more than 183.
We know you’re busy so let us do it for you. We will keep you informed each step of the way. You can relax and just wait for your rebate.
