Seafarers Earnings Deduction

For seafarers working outside of UK waters the earnings deductions is a valuable tool for mitigating your liability to UK taxes. As a UK resident, the UK will have taxation rights on your UK employment income and, if you are employed by a UK employer, tax may well have been deducted at source.

Seafarers earnings deduction can provide for complete relief from UK taxation so long as certain conditions are met. It is generally believed that a seafarer must be outside of the UK for 183 of the 365 days to qualify, however, whilst these numbers do play some part in the test, the day counting needs to be checked at intermittent points during the period being considered.

We can advise of the rules so that you have sufficient understanding to meet the criteria for the earnings deduction and keep sufficient records for the calculations. Having met the criteria, we can prepare your UK self assessment return to claim the correct amount of relief.

If you would like to speak to someone about your eligibility for this, please contact us.