Seafarers’ Earnings Deduction
Getting your SED claim right
- Qualifying days worked out from your records
- Checks against the 365, 183 and half-days rules
- A claim that stands up if HMRC asks questions
ACCA qualified accountants
Seafarer
tax
Specialist accountancy for people who work at sea. We handle your Seafarers’ Earnings Deduction and your tax return, with a guaranteed 72-hour turnaround.
ACCA qualified
72-hour turnaround
Specialist maritime tax services
Seafarers’ Earnings Deduction claims and tax returns, prepared by accountants who understand life at sea.
Tax return preparation
Your full Self Assessment return
- Complete return, including the SED pages
- Ready within 72 hours of receiving your paperwork
- Reviewed by an ACCA qualified accountant
Advice and support
Planning ahead and staying compliant
- Planning your contracts and time at home
- Reviews of past returns and missed claims
- Help all year, not just at deadline time
Qualified, fast and specialist
As members of the Association of Chartered Certified Accountants, we bring professional expertise and ethical standards to every client.
Professional
ACCA qualified, with continuing professional development every year.
Efficient
A guaranteed 72-hour turnaround once we have everything we need.
Specialist
We focus on seafarers, so the maritime rules are our everyday work.
How we help
Typical situations we handle for seafarers.
Catching up on unclaimed SED
Chief engineer
- The situation
- Several years of SED not claimed, with gaps in sea-time records.
- What we do
- Rebuild qualifying days from discharge books, contracts and payslips, and amend earlier returns where HMRC’s time limits allow.
Back-dated relief where eligible, and a correct claim from now on.
First-time SED claim
Cruise ship hospitality crew
- The situation
- Unsure whether hospitality roles at sea qualify.
- What we do
- A full eligibility check against the day-counting rules before anything is filed.
A clear answer on eligibility, and your return ready within 72 hours of receiving your paperwork.
Offshore vessel crew
Supply vessel officer
- The situation
- Oil and gas platforms don’t count for SED, but crew on vessels serving them can qualify, and mixed work patterns are easy to get wrong.
- What we do
- Separate qualifying days on vessels from any time spent on installations.
An accurate claim that stands up if HMRC asks questions.
These are illustrative examples. Every claim depends on your own qualifying days and earnings.
Other accounting services
Accounting for limited companies and businesses, with 20% off for seafarer clients.
UK statutory accounts
Preparation and filing at Companies House for UK limited companies.
20% off for seafarer clients Fees available on request Request a quoteCorporation Tax
Computation and filing with HMRC for UK limited companies.
20% off for seafarer clients Fees available on request Request a quoteVAT returns
Computation and filing with HMRC for VAT-registered businesses.
20% off for seafarer clients Fees available on request Request a quoteBookkeeping
Professional bookkeeping for businesses of all sizes.
20% off for seafarer clients Fees available on request Request a quoteConfirmation statements
Filing at Companies House, plus other ad hoc accounting work.
20% off for seafarer clients Fees available on request Request a quoteFrequently asked questions
Common questions about the Seafarers’ Earnings Deduction.
Who can claim the Seafarers’ Earnings Deduction?
Seafarers employed to work on a ship who spend enough time outside the UK over an eligible period. Residence matters too, so our eligibility check asks about it. People employed by the Crown, such as the Royal Navy, can’t claim.
What counts as a ship?
Most seagoing vessels, including cargo ships, tankers, cruise ships, ferries and offshore supply vessels. Offshore installations, such as oil and gas platforms, don’t count, so days spent on them can’t be included.
How are the days counted?
Your eligible period must be at least 365 days long and begin and end with a day outside the UK. Within it, you can’t spend more than 183 days in a row in the UK, and no more than half of all the days can be in the UK. A day counts as outside the UK if you’re not in the UK at midnight.
How much tax can I save?
If you qualify, the deduction covers all your earnings from that seafaring job for the eligible period, so no UK income tax is due on them. It doesn’t change your National Insurance.
Do I need to file a tax return?
Yes. SED is claimed through a Self Assessment tax return, so it isn’t applied automatically through your wages.
Can I claim for earlier years?
Often, yes. HMRC’s time limits usually let you claim back up to four years. Tell us which years you think you missed and we’ll check what’s still possible.
What records will I need?
Your discharge book, employment contracts, payslips and P60s, plus anything showing when you left and returned to the UK, such as travel documents. If you don’t have everything, we can help you fill the gaps.
Ready to get started?
Tell us about your situation and we’ll reply by email. Fixed pricing of £99 per tax return.
- seafarers@seafarerstaxreturns.com
- 72-hour guaranteed turnaround
- ACCA qualified
Get in touch
Pay online, or send us a message first.
Seafarer tax return with SED claim
£99 per tax return. Ready within 72 hours of receiving your paperwork.
Pay £99 now Secure card payment by Stripe. We’ll email you within one working day to explain how to send your paperwork.Or ask us a question first