Frequently asked questions

• What is a SEAFARER's EARNINGS DEDUCTION (SED) claim?
  

  The employment duties of a seafarer are regarded as being performed outside the UK if they are carried out on a vessel that is engaged on a voyage or part voyage which begins or ends outside the UK. For this purpose, the UK sector of the North Sea is treated as part of the UK.
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• What are the rules for divers?
  

  If you are a diver working in the UK continental shelf, then you are taxed under a different set of rules as if you were self-employed.
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• What are non-resident claims?
  

  A Non-Residency claim is one in which a Seafarer does not spend more than an average of 90 days per annum in the UK.
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• I work on a vessel in the offshore oil and gas industry, do i still qualify?
  

  
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• I am a Seafarer from Poland, can I claim back my UK tax? Can I also make claims for prior years?
  

  Polish seafarer.
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