Seatax
Seafarers’ half-day rule explained
An eligible period is at least 365 days, mainly days of absence from the UK. Return visits are allowed only if no single visit lasts more than 183 consecutive days and total UK days are not more than one half of the period from the first day abroad to the last day abroad after that visit. That is the half-day rule.
Pain
You counted 183 days at sea and thought you were done. The half rule still fails.
Solution
We run the eligible period the way HS205 does, including return visits.
How visits work
Intervening UK days only count if they sit between periods of absence. Non-work days outside the UK can count as absence. Midnight location still decides the day.
Why people fail
A long spell of leave, a hospital stay, or stacking UK weekends can tip the half rule without anyone noticing until HS205 is filled in properly.
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 it 183 days in the tax year?
The 183-day cap is about a single return visit inside the eligible period, which can straddle tax years. Do not confuse it with the residence test.
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