Seafarers' Earnings Deduction: entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: supporting evidence required
Section 378(1)(a) ITEPA 2003
Statutory rules for 2011/12 onwards provide for European Union or European Economic Area resident seafarers to claim seafarers’ earnings deduction (SED) - see EIM33010.
Entitlement to SED in years prior to 2011/12
EIM33011 explains the change of practice to allow EU/EEA seafarers to submit retrospective claims to SED.
The evidence required to support a claim to SED
EIM33010 lists the documentary evidence that is required to support a claim using Form R43M(SED). That list applies equally to claims to SED.