Seafarers' Earnings Deduction

Seafarers' Earnings Deduction

Specialist advice and tax-return support for qualifying seafarers

Specialist advice and tax-return support to help qualifying seafarers claim the UK tax relief they are entitled to on earnings from working at sea.

The Seafarers' Earnings Deduction lets qualifying seafarers claim a 100% deduction on eligible earnings from working aboard a ship outside the UK — but the rules are strict.

Qualification depends on establishing an eligible period of at least 365 days, meeting the half-day rule so no more than half the qualifying period is spent in the UK, and confirming the vessel counts as a ship rather than an offshore installation.

A single miscounted voyage can jeopardise a claim, which is why specialist support matters.