Seatax
Seafarers’ UK tax residency and SED
You cannot claim SED if you are not UK resident (unless you are resident in an EEA state and claiming on UK-taxable seafarer earnings). Spending almost no time in the UK can push you into non-residence. Spending more than 183 consecutive days in the UK, or failing the half-day rule, can kill the eligible period. Both mistakes are common in AI-overview answers that only quote one test.
Pain
Stay away too long and you may not be UK resident — which means no SED. Stay too long and you break the half-day rule.
Solution
We look at residence and SED together, not as two internet myths.
Residence first
The statutory residence test looks at days in the UK and ties. SED then looks at absence from the UK during an eligible period. They are related but not the same 183-day idea.
EEA resident seafarers
From 2011/12, EEA-resident seafarers can claim SED against UK-taxable earnings for duties in UK waters, using form R43M(SED). That is a different route from a UK resident’s Self Assessment claim.
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
If I am non-resident can I still get tax back?
Not via SED unless you are EEA resident on the special form. Some non-residents use other repayment claims if UK tax was deducted. We will say which box you are in.
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.