Seatax
Do cadets qualify for Seafarers’ Earnings Deduction?
If you are not performing the duties of your employment on a vessel, those days are not seafarer duties for SED. College, university and many training courses break or pause the claim. We still need the dates even if you think they ‘don’t count’.
Pain
A term at college looks like part of the career. For SED it often looks like a UK day-count problem.
Solution
We need precise college dates and whether you were on full pay, then we see if the eligible period still stands.
What to send us
Precise attendance dates and whether you received full pay or specified income. Keep proof of any leave spent abroad during training.
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
Can I claim SED as a cadet?
Only for periods that meet the employee-on-a-ship tests. Time in college generally will not. Sea phases might, if the other rules are met.
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.