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If you’re a seafarer and you do not live in the UK or any other EEA country, you may be able to claim back any UK Income Tax taken off your seafaring earnings.
You’ll owe Income Tax on any income from duties you performed in the UK, or within the UK continental shelf. You’ll also owe tax on income from duties you performed between UK ports where you did not visit a foreign port.
You will not owe tax on any duties you performed outside that sector or on direct journeys between UK and foreign ports.