Ask HMRC for an NT tax code if you want them to allow your employer to pay you without deducting Income Tax (Seafarers' Earnings Deduction (SED)).
Ask HMRC to authorise your employer to pay you without deducting Income Tax.
For this you’ll need a Seafarers’ NT tax code to be provisionally entitled to Seafarers’ Earnings Deduction (SED) for at least 365 days.
You can either:
If you use the online form, you’ll get a reference number to use to track the progress of your form.
HMRC will consider giving you an NT tax code when you’ve submitted this form and they’ve processed it.
details of any planned visits to the UK during this period of work on a vessel, including the:
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You’ll need to fill in the form fully before you can print it. You can’t save a partly completed form so gather all your information together before you begin to fill it in.
Seafarers’ Earnings Deduction: tax relief if you work on a ship
If you’re an employee working at sea outside of the UK check if you can claim tax relief on your earnings.
National Insurance if you work on a ship
Find out about National Insurance if you’re a mariner (seafarer) so you can pay in the right country and get a refund if you have overpaid.
Income Tax: EEA resident merchant seafarer repayment claim (R43M(SED))
Use form R43M(SED) to claim a tax refund if you’re a merchant seafarer resident in a European Economic Area State and not ordinarily resident in the UK.
Don’t include personal or financial information like your National Insurance number or credit card details.
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