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

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


Claim a tax refund (R43M)

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If you’re a seafarer and you don’t 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 didn’t visit a foreign port.

You won’t owe tax on any duties you performed outside that sector or on direct journeys between UK and foreign ports.

Published 6 April 2014
Last updated 17 November 2017 + show all updates
  1. Nominees bank details have been removed because payments can no longer be made directly to nominee’s bank account.
  2. R43M form has been updated.
  3. First published.