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Seafarer Earnings Deduction | Seamen claim tax refunds now

Nicolson Accountancy deliver the full range of services and advice to hundreds of merchant seamen in foreign waters to make sure that they qualify for the Seafarer’s Earning Deduction (“SED”). We offer this service from our offices in Glasgow, Kilmarnock and Stornoway with a team of highly experienced advisors ready to make sure your claim is valid and complete. Our seafarer clients are from across Scotland and the UK, and we use email, Skype and all modern technology to deliver the best quality service to our clients.

Seaman and Seafarer Earnings Deduction

For an update on how the Spowage case has affected the Inland Revenue’s thinking about what constitutes a ship in connection with oil extraction operations, then the detail of their press statement is available here. Of course, each case is different, and if you want specific advice, don’t be afraid to contact us.

To allow us to prepare and send your tax return and SED claim, we will need the following information from you:

  • A certified copy of your passport to confirm your identity
  • A current utility bill to confirm your home address
  • A copy of your discharge book to prove your days at sea
  • A copy of the ships log, if available
  • Boarding cards or other documentation to prove extra days in transit
  • Details of any foreign holidays during the period – boarding cards, boarding documents etc
  • Your P60 for each employer
  • Details of any other income or tax deductible expenses
  • Anything else you might think is relevant – if in doubt, please send it on

Why Nicolson Accountancy for Seafarer tax claims?

We are a firm of Chartered Accountants who use only qualified staff to advise seafarer clients on their tax position.

That means that you can benefit from decades of real practical experience backed by intensive training and a professional reputation, to ensure that you get the best possible advice for your situation.

For instance, did you know that you must only be resident in the EU to claim SED? Periods of non-residence do not count and create a break period.

Common faqs

Myth: I have to be out of the UK for a full year

Fact: You have to be out of the UK for a period of at least 365 days. During that period, every time (after the first) you leave to the UK you need to compared to the number of days spent outside the UK to the number spent in the UK.

Myth: If the number of days spent in the UK exceeds half the total days, then you are entitled to SED.

Fact: You have to do the check every time you leave the UK, and if your days in the UK exceed half the total number of days then the claim fails. An example computation can be seen on this page.

Myth: If you work for a foreign employer and don’t go through PAYE you have no tax liability in the UK.

Fact: As long as you live in the UK you are taxable on all your worldwide income. Being paid into a bank account in Jersey doesn’t mean you have no UK tax liability – but it does mean you might be considered to be evading tax. And that is a criminal offence.

Call Nicolson Accountancy today to solve or even avoid all these problems.