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HMRC internal manual

Employment Income Manual

Seafarers' Earnings Deduction: entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: how to claim

Section 378(1)(a) ITEPA 2003

Statutory rules for 2011/12 onwards provide for European Union (EU) or European Economic Area (EEA) resident seafarers to claim seafarers’ earnings deduction (SED) - see EIM33010.

Entitlement to SED for years prior to 2011/12

In March 2012 HMRC announced a change of practice (EIM33011) to allow entitlement to SED for EU or EEA seafarers for years prior to 2011/12, as long as the qualifying conditions for SED were satisfied in full (EIM33001).

How to submit a claim to SED for years prior to 2011/12

Consequently a seafarer resident in an EU/EEA state except the UK, who performed seafaring duties in UK waters and whose earnings from that employment were subject to income tax in the UK - either under PAYE or Self Assessment - will have their claims for SED accepted as long as the qualifying conditions for SED were satisfied in full.

The evidence required in support of this claim is set out in EIM33013. The time limits for submission of these claims are explained in EIM33014.

The claim should be submitted on a Form R43M(SED), which provides for repayment of tax paid in the UK by a non-UK resident seafarer. If the seafarer intends to submit a claim for more than one year, a separate Form R43M(SED) must be completed and returned for each year of claim, with supporting evidence, to HMRC at the address shown on the Form.

The Form R43M(SED) is available to download at .

Retrospective claims to SED from EU/EEA seafarers should not be submitted on a Self Assessment Tax Return.