1) Valid Claim Period
This will be a period of at least 365 days beginning and ending with a period outside the UK. A period outside the UK can be a period of employment, a period of unemployment or a holiday abroad.
2) Valid foreign port for each employment each tax year
Each employment in each tax year must include at least one voyage that begins or ends at a foreign port. A voyage that begins or ends at an ...
They seem to accept that you can claim Seafarers Earnings Deduction for the whole of the income from an employment in an eligible period provided that a least one of the trips begins or ends in a foreign port. But what is a foreign port? HMRC are seeking to recover finds for the treasury by re interpreting the rules! Letters are about to land on your mats!
Read More →So what’s changed?
Nothing in law
As yet there have been no court cases covering this and the legislation states that you can claim Seafarers Earnings Deduction for duties performed wholly or partly outside the United Kingdom.
This means that for the purpose of assessing whether a trip is performed wholly or partly outside of the UK the question asked is: does the journey either start or end outside of the UK?
Examples of journeys that do not meet this ...
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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: