Guidance

Seafarer's earnings deduction: HS205 Self Assessment helpsheet

Explains Seafarer's earnings deductions.

Documents

Working sheet: to check if eligibie for Seafarers’ earnings deduction

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HS205 Working sheet (2016)

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HS205 Working sheet (2015)

HS205 Seafarer's earnings deduction (2014)

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Details

This guide helps you decide if you qualify for the Seafarers’ Earnings Deduction. This covers work on ships but not other offshore installations.

Published 4 July 2014
Last updated 25 August 2017 + show all updates
  1. Under the heading 'How to complete the working sheet' Step 8 has been updated.
  2. The helpsheet and working sheet have been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.