Guidance

Seafarers' Earnings Deduction (Self Assessment helpsheet HS205)

Find out if you qualify for the Seafarers' Earnings Deduction.

• From: HM Revenue & Customs
• Published: 4 July 2014
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

     The HS205 helpsheet and working sheet have been added for the tax year 2025 to 2026. The helpsheet and working sheet from tax year 2021 to 2022 have been removed.

  2. 6 April 2025

     The HS205 helpsheet and working sheet have been added for the tax year 2024 to 2025. The helpsheet and working sheet from tax year 2020 to 2021 have been removed.

  3. 11 April 2024

     The HS205 helpsheet and working sheet have been added for the tax year 2023 to 2024. The helpsheets and working sheets from tax year 2019 to 2020 have been removed.

  4. 6 April 2023

     The HS205 helpsheet and working sheet have been added for the tax year 2022 to 2023. The helpsheets and working sheets from tax year 2018 to 2019 have been removed.

  5. 6 April 2022

     The HS205 helpsheet and working sheet have been added for the tax year 2021 to 2022. The helpsheets and working sheets from 2017 and 2018 have been removed.

  6. 6 April 2021

     The helpsheet and working sheet have been added for the tax year 2020 to 2021.

  7. 6 April 2020

     The helpsheet and working sheet have been added for the tax year 2019 to 2020.

  8. 6 April 2019

     The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  9. 6 April 2018

     Helpsheet HS205 and working sheet for the tax year 2017 to 2018 have been added to this page.

  10. 25 August 2017

      Under the heading 'How to complete the working sheet' Step 8 has been updated.

  11. 6 April 2017

      The helpsheet and working sheet have been added for the tax year 2016 to 2017.

  12. 6 April 2016

      Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. 6 April 2015

      Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  14. 4 July 2014

      First published.

Documents

HS205 Seafarers' Earnings Deduction (2026)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2026)

PDF, 199 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS205 Seafarers' Earnings Deduction (2025)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2025)

PDF, 374 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS205 Seafarers' Earnings Deduction (2024)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2024)

PDF, 357 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS205 Seafarers' Earnings Deduction (2023)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2023)

PDF, 357 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide helps you decide if you qualify for the Seafarers’ Earnings Deduction. If you do, it allows you to work out the eligible period and the deduction you need to make. It covers work on ships, but not other offshore installations.