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HMRC Attacks the long-held rules for Seafarers under the Seafarers Earnings Deduction

Are you employed? Do you have a contract of employment?

Can you jump through the hurdles to qualify for a tax refund?

In order to be considered as working wholly or partly out of the UK it is generally held that during every tax year you must either:

• Complete a voyage or part voyage that begins or ends outside of the UK. In simple terms complete a voyage to or from a foreign port.
• Complete a voyage or part voyage to a rig while it is drilling outside of the UK territorial limits and outside a designated area. This is regarded as ending outside the United Kingdom and the return voyage will be one that begins outside the United Kingdom.
• Complete a replenishment at sea operation outside of the UK territorial limits and outside a designated area.”