Seatax
Royal Fleet Auxiliary tax and Seafarers’ Earnings Deduction
HMRC’s published SED guidance says you cannot get the deduction as a Crown employee such as a Royal Navy sailor. It also says Royal Fleet Auxiliary employees are eligible if they meet all the other conditions. That distinction is one of the most searched questions we see.
Pain
RFA and RN get mixed up. One can claim SED. The other cannot.
Solution
We treat RFA as potentially eligible seafarers and RN Crown employment as outside SED.
RFA crew
If you are an RFA employee on a ship, UK resident, and you meet the eligible period, half-day rule and voyage tests, SED can apply. You still file Self Assessment.
Royal Navy
Royal Navy sailors are Crown employees and cannot claim SED. Other armed forces deployments overseas are also outside the relief as currently written.
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
I left the RN and joined merchant or RFA. Can I claim now?
SED looks at the employment you are claiming against. We will separate RN years from later seafarer years.
Enrol with Seatax
Ready to put your seafarer tax in order?
Fees from £275 including VAT per tax return. Download the pack, or call us and we will deal with your enquiry within 24 hours.