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HMRC internal manual

Employment Income Manual

Seafarers' Earnings Deduction: verification of dates of absence

In normal circumstances you can accept a seafarer’s statement as to dates of absence from the United Kingdom. Where there is some reason to doubt the statement ask for confirmation. This may take the form of documentary evidence such as:

  • air tickets or other travel vouchers
  • hotel bills
  • passport stamps
  • discharge book or extracts from the ship’s log.

In appropriate cases the employer may be asked to state when the seafarer was abroad.

Refer cases of suspected fraud to an Inspector who should refer to the Enquiry Manual if necessary.