Seafarer's Earnings Deduction

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A tax relief allowing people to claim 100% tax exemption on foreign income.
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Eligibility criteria:

• You must’ve worked on a ship
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• You have to have worked outside of the UK long enough to qualify for a deduction - minimum is usually 365 days
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• You need to be a tax resident in the UK or EEA
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Documents required:

• Travel receipts
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• Passports
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• Visas
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• Discharge book and logs of ships worked on
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• A HS205 form
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You need to file a Self Assessment within 4 years of the end of the tax year in which you earned the income.
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The employer can also just pay your salary without deducting tax, you’ll get an NT tax code and HMRC won’t issue with one till you’ve claimed the Seafarer’s Earnings Deduction once.

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