Guidance

Seafarer's earnings deduction: HS205 Self Assessment helpsheet

This guide helps you decide if you qualify for the Seafarers' earnings deduction.

Documents

Working sheet: to check if eligible for Seafarers’ earnings deduction (2017)

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HS205 Working sheet (2016)

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HS205 Working sheet (2015)

Details

This helpsheet explains the Seafarer’s earnings deductions. It covers work on ships but not other offshore installations.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. Helpsheet HS205 and working sheet for the tax year 2017 to 2018 have been added to this page.
  2. Under the heading 'How to complete the working sheet' Step 8 has been updated.
  3. The helpsheet and working sheet have been added for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  6. First published.