A comprehensive selection of tax resources:
PAYE Tax
Seafarers (SED) Tax
Non-Residents Tax
Self-Employment Tax
Students Tax
Guernsey Tax
Oil & Gas Industry Tax
Tax Forms
Tax FAQ
Tax Glossary
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Impending Deadlines
Last day to pay any balance of tax due by 31 January which is still outstanding to avoid an automatic 5% surcharge.
Welcome to the Seafarers tax area. All you need to know about Seafarers Earnings Deductions and claiming 100% tax back is here. Check the Seafarers tax sections below and claim your SED refund, get the relevant tax forms or make a tax calculation. If you have a specific query about SED tax, you can ask a professional tax adviser and we will get back to you within 12 hours.
Tax Aid for Seafarers - the Seafarers Earnings Deduction (SED)
The Seafarers Earnings Deduction (SED) is also known as Foreign Earnings Deduction (FED). This 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.
How do I know if I qualify for SED? You must meet three basic criteria:
1. Qualifying vessel: you must work on a "ship". There is no strict definition of a "ship" but "offshore installations" (e.g. rigs) are specifically excluded.
2. Qualifying period: you must have completed a period of at least 365 days employment as a seafarer, beginning and ending with a period abroad (offshore work or holiday). Note: you must NOT spend 183 or more continuous days in the UK and you must NOT break the half-day rule: days spent in UK should be less than 50% of the total qualifying period.
3. Qualifying voyage: you must visit a valid foreign port. Each employment in each tax year must include at least one voyage that begins or ends at a foreign port (voyages to installations/rigs qualify too if they are located outside UK).
How can I claim - do I need the SA Tax Return? Yes, if you are paying UK tax under PAYE, you need the tax return to claim the Seafarers Earnings Deduction (SED) and get a tax refund.
To claim a SED refund you must complete a few tax forms and send them to the tax office. Note: you must have the P45/P60 vouchers from your employer(s) and some record of days at sea. To ensure you get the maximum possible refund and avoid mistakes, delays and audits, we recommend that you use professional help.
Seafarer's Tax Calculation
If you worked as a seafarer in any of the last 6 tax years you can use our Seafarer's Tax Calculator - a handy calculation tool designed especially for seafarers which will help you check your status.
Seafarers Tax Forms
The principal tax form concerning Seafarers Earnings Deduction is the SA Tax Return, and the relevant supplement - Employment Pages. For more details, please contact a professional - TaxUndo Ltd will provide you with free advice on tax forms in 12 hours.
More questions on Seafarers tax (SED) and FED?
If you have a specific question about your Seafarer's tax you can ask a tax adviser right now! TaxUndo will provide you with a free consultation in 12 hours.
