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:
- use the online form service (sign in to, or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs (HMRC)
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.
Before you start using the postal form
If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
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.