Seatax
Foreign port voyage rule for Seafarers’ Earnings Deduction
Employment duties are treated as performed outside the UK if they are on a vessel engaged on a voyage or part voyage which begins or ends outside the UK. UK-to-UK movements, even long ones, are the classic miss. Older ‘Blue Book’ concessions on leaving berth were withdrawn from 14 February 2014.
Pain
Your ship never left the UK port circuit. The eligible period may be worthless.
Solution
We check each employment for a foreign-port voyage before we claim.
One foreign port per employment
If you have more than one seafaring job in the year, each employment generally needs its own foreign-port voyage. You cannot borrow a cruise from another contract.
Why rumours persist
Pre-2014 published guidance led some advisers to treat certain UK sailings as days of absence. That practice was withdrawn. Seatax litigated the day-of-absence point. We apply current HMRC practice, not messdeck history.
This page is general information based on published HMRC guidance, not personal tax advice. Seatax will apply the rules to your sea service after you enrol. Fees from £275 including VAT per return.
Questions people ask
Does a foreign anchorage count as a port?
The statute talks about a voyage beginning or ending outside the UK. We look at the actual voyage, not a nickname for a field.
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