Seatax
Seafarers’ Earnings Deduction eligibility
To claim SED you generally must be an employee, work on a ship, be UK resident (or EEA resident on the special route), complete an eligible period of at least 365 days made up mainly of days outside the UK, keep UK visits within 183 consecutive days and the half-day rule, and have a voyage beginning or ending outside the UK. You cannot claim as a Crown employee such as a Royal Navy sailor.
Pain
Every forum list is slightly different. One missing test wrecks the claim.
Solution
We use HMRC’s tests, HS205, and your actual sea service — not a viral checklist.
The checklist
Employee on a ship. Eligible period of 365 days. More than half the period outside the UK. No UK visit over 183 consecutive days. Foreign-port voyage for that employment. Not an excluded installation. Not Crown employment (RFA can qualify).
How to claim
UK residents claim on Self Assessment using HS205 to calculate the figure. EEA residents use R43M(SED) for UK-taxable earnings. Time limits apply. Seatax files as your agent for £275 including VAT per year.
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
Is SED 100% tax-free?
It can deduct 100% of qualifying seafarer employment earnings. Other income can still be taxed. It is a deduction, not a secret exemption from filing.
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.