Seafarers’ NT tax code and form R44

Pain

You are paid gross abroad, then a UK employer starts deducting PAYE because nobody has asked for NT.

Solution

We file the SED claim first, then help you request code NT on form R44 once HMRC will consider it.

Who can ask for NT

You must be UK resident, in PAYE employment, working on a vessel accepted as a ship for SED, and filing a Self Assessment return every year.

You need a contract of at least 12 months, or continuous employment with the same employer for at least 6 months working outside the UK.

When HMRC will issue it

HMRC will not issue NT until after they have processed your first SED claim. That claim can be made either 12 months from the start of your seafaring employment or from the start of the previous tax year — whichever is later.

Use form R44 (Request for Seafarers’ NT Code for Income Tax). You will need planned UK visit dates, vessel name, type, official number and the date you think SED should start.

If NT stops being due

If the employment ends or you no longer qualify, tell HMRC immediately. If it later turns out you were not entitled to NT, HMRC can collect the underpaid tax in one sum.

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 NT the same as SED?

No. SED is the deduction on your tax return. NT is a PAYE code so tax is not taken at source. You still need the return.

Can a foreign employer use NT?

NT is a UK PAYE code. Many foreign employers pay gross anyway. You still need Self Assessment if you are UK resident.