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We monitor any new seafarer tax rulings or legislative changes and take action, where appropriate, on your account.

Our extensive experience means we know how to bring your tax affairs in order to give you the best result, and keep them that way.

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HMRC withdraw concession after victory in court for Seatax clients

Following success in court regarding “a day of absence” (not to be confused with legislation which has not changed), but Revenue practice that applied to a day of absence, HMRC have now formally withdrawn previous publications which gave concessions that HMRC did not want to apply.

It was proved in court that the concession was published by HMRC in the early 1980s and judged to have been applied correctly by Seatax clients. It is only more recently that HMRC have taken steps to inform seafarers that this practice has been withdrawn.

Some items of guidance were published during the 1980s and 1990s which stated that voyages between UK ports were subject to the same concession as if the journey were allied to passage to an overseas port. These publications include form P84 and the booklet “Seafarers – Notes on Claims to 100% Foreign Earnings Deductions” (also known as the Blue Book). With effect from 14 February 2014 any publication containing such guidance must not be used in the preparation of a claim to Seafarer’s Earnings Deduction.

HMRC has amended Employment Income Manual EIM33007 to reflect the withdrawal of obsolete guidance detailing what counts as a day of absence from the UK for the purposes of SED. Read the full ruling.