How it works

This tax rebate scheme is known as the ‘Seafarers Earnings Deductions’ (SED).

It works in two ways.

Option 1.
You can make an annual claim at the end of each tax year,

or

Option 2.
You can get your tax back every month by changing your tax banding to zero.

You can do this at anytime, you do not have to wait for 365 days

To get your tax back every month follow the link on the home page and complete the questionnaire, then submit your application and payment through our portal.

• We will apply to HMRC to change your tax banding to zero.
• After it is changed HMRC will instruct your employer not to deduct tax each month on your seafarers earnings.
• You will receive your monthly wages in gross, with no tax deducted.
• You will no longer pay tax on your seafarers earnings.
• You do not need a ‘qualifying period’ of 365 days.
• To apply you will need to upload a 12 month contract from your employer, or evidence six months seatime using our forecast form.
• You can apply at anytime.
• The questions on our portal will confirm your eligibility.
• Once you have changed your tax banding to zero it is permanent. As long as you remain with the same employer it will not change.

If that employer sends you to work on a vessel in the UK for one, or two rotations, your zero tax banding will not be affected.

Check the Frequently Asked Questions (FAQ’s) for details.

To claim your annual tax rebate you must accumulate a qualifying period of 365 days, of which 183 of them must be served working on a qualifying vessel, outside of the UK

This is known as the ‘qualifying period’

To claim your tax back for the year follow the link on the home page, complete the questionnaire, then submit your application and payment through our portal. The results of the questionnaire will confirm your entitlement.

You can do both, make an annual claim and change your tax banding to zero.