Claim a tax refund if you're a non-resident merchant seafarer

Claim an Income Tax refund if you're a merchant seafarer and do not live in the UK or any other European Economic Area (EEA) using form R43M.


Claim a tax refund (R43M)


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.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 6 April 2014
Last updated 22 April 2020 + show all updates
  1. The address that you should send the form to has changed.

  2. Nominees bank details have been removed because payments can no longer be made directly to nominee’s bank account.

  3. R43M form has been updated.

  4. First published.