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FAQ's

How far back can we go?

We can go back as many as four years, so if you want to claim for the 2014/15 tax year, you will need to have started the process by the 5th April 2019.

 

Can I have an NT code?

An NT code is when your employer does not deduct tax at source. You do not need an NT code to claim SED, but may need to be in receipt of SED to claim an NT code. There are, of course, questions to be answered and forms to be filled, but it can work out better for your cash flow to not pay tax at source rather than claim it back every year. We can advise you on this.

 

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Can I claim for periods in dry dock?

If you are in dry dock, this can affect your claim. Please remember to let us know! If the hull of the vessel is breached, then the Revenue deems this as unseaworthy and therefore, like working on land, would be taxable. However, if the hull is not breached and the dock is abroad this will all count as time spent out of the UK and be good for your claim period.

 

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What about new builds and standing by?

If the vessel has completed sea trials then no problem with the claim, however, before the first day of the sea trials it would not be considered a vessel by HMRC. A seafarer cannot perform the duties of their employment aboard the newly built ship until it is seaworthy and capable of navigation.

 

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What is a day of absence from the UK?

A day of absence is a day, at the end of which, the employee is absent from the United Kingdom. The end of a day for this purpose is midnight.  In general terms, a day of departure counts as a day of absence and the day of return does not. But if the voyage is between UK ports, the day of absence is not determined by the time of leaving or arriving at its berth, it is determined by the ship’s position at midnight.

 

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I work as a cook on a cruise liner – can I claim SED?

Of course you can!

Employment as a seafarer is any employment (other than Crown employment) consisting of the performance of duties on a ship or of such duties and others incidental to them.

Employees who are seafarers for this purpose will therefore include anyone whose work is carried out on ships, such as;

  • Sailors

  • Engineering staff

  • Cooks

  • Housekeeping staff

  • Entertainers

  • Couriers on luxury liners

  • Yacht crew

It does not matter if some of the duties are not performed on board ship so long as they are incidental to those that are.

 

My ship has delivered goods to an oil rig, but had to change positions several times so it can’t be classed as stationed can it?

For weather or operational reasons, a vessel may move around from one side of a structure to another. If the vessel continues to perform duties in support of that structure it is regarded at all times as stationed.

A vessel that spends more than five days at one location should be regarded as standing or stationed.

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