Are your duties as a Seafarer those which qualify for the SED now!
Or are they merely incidental !
You may not be able to rely on that one day’s trip a year into a foreign port for supplies etc to count and therefore qualify, as HMRC seek to show that this is not part of your employment duties on board ship!
The three key qualifying steps are:
1) Valid Claim Period
This will be a period of at least 365 days beginning ...