Most of us learn the Seafarers’ Earnings Deduction the same way, from a mate on watch or a Facebook group, 183 days out of 365, all falling between April and April, no rollovers, no exceptions. That was my understanding too. I was told that any days earned before April could not help me qualify in the next tax year, so if I started late or had gaps, tough luck.

Except that is not how it played out.

I began working as a seafarer in January. By the following January, I had clocked a full year at sea, but I was told to sit tight until April before I could make a claim, and that the days I had banked before the previous April would not count. Familiar story so far, April to April, 365 days, no rollover. Stay with me, because this is where it gets interesting.

I spoke to Gary at CFarer Tax. He asked for my dates, my payslips, and a clear picture of what I had earned. Then he looked at the year differently. Instead of accepting the blanket rule everyone repeats, he filed a return for that short period, from January to April, roughly four months, about 123 days. He submitted it under SED and set out the numbers properly.

HMRC refunded the tax I had paid in those four months, a little over £700. The reason was simple, my total income in that partial year sat under my personal allowance because I had been a cadet before then with little or no income. It felt backwards at first, claiming for a short year rather than the neat April to April block, but it worked.

The point is this – tax is full of rules, but it is not always black and white. There are grey edges and soft borders if you know where to look and how to present the facts. By taking the time to look deeper, CFarer Tax recovered everything I had paid in those early months of my first tax year, then set me up to claim a full SED refund for the following year when I had the right sea time.

If you are new to the industry, starting mid-year, or coming out of cadetship, do not assume you have to wait twelve months and write off the days you worked before April. Get proper seafarer tax advice from someone who will read your timeline carefully and match it to the legislation, not the rumour mill.

For me, it meant money back in my pocket for that short first period and a smooth, full claim the year after. It also meant confidence. Once someone explains the why behind the numbers, the rules stop feeling like a wall and start looking like a map.

Thanks, CFarer Tax. Clever work.