SK Tax Service

19/10/2026

🚢 SED update: Good news for seafarers working on decommissioning vessels

Following the First-tier Tribunal decision in Michael King v HMRC, there is positive news for seafarers working on decommissioning and well abandonment vessels.

The Tribunal found that the Q7000 was not an offshore installation for SED purposes. HMRC's 56-day appeal window has now passed, and we have received no indication that HMRC has appealed the decision.

This is an important development for the industry, particularly for seafarers whose 2025/26 SED claims have been held back while awaiting the outcome.

The good news is that we can also look back at previous tax years. If you've worked on qualifying vessels, you may be able to claim SED for the previous four tax years, going back to April 2022.

We'll now be progressing outstanding claims and reviewing previous years where appropriate. If you've been working on decommissioning or well abandonment vessels and are unsure whether you're entitled to SED, please get in touch.

11/09/2026

IMPORTANT SED UPDATE FOR DECOMMISSIONING CREW (PETRODEC ERDA, Q7000 & OTHERS)

Following the court win on 12 August (Michael King v HMRC), we have had a significant increase in enquiries from seafarers asking if they can finally claim their tax back for the 2025/26 tax year.

The court ruled that permanent well decommissioning and P&A doesn’t come under the umbrella of performing a relevant use. This puts crew members on incredibly strong ground.

However, we at SK Tax Service are temporarily pausing the final submission of these claims. HMRC currently has a standard 56-day window (until early October) to decide if they will appeal this decision to a higher court. Because HMRC has aggressively targeted decommissioning vessels for years, there is a very high chance they will try to appeal.

As these types of vessels are now flagged up with HMRC, submitting seafaring claims via the Self-Assessment system may trigger an enquiry from the tax office. Therefore, we feel it’s best to wait until the October appeal window closes.

If you worked on the Petrodec ERDA, the Q7000, or any other North Sea decommissioning vessel during 25/26, contact our team today for help with your claim.

16/06/2026

⚠️ Important Update for Offshore Workers

HMRC has recently indicated that it considers offshore decommissioning and well abandonment activities to be a "relevant use" for the purposes of Seafarers' Earnings Deduction (SED).

If this view is upheld, it could affect workers serving on vessels involved in decommissioning operations.

We do not agree with HMRC's interpretation and are actively challenging this position. Our view is that decommissioning and permanent well abandonment are closure activities, not the exploitation of mineral resources.

If you've worked on a decommissioning vessel and are unsure whether this could affect your SED claim, please get in touch with us for advice.

02/04/2026

24/03/2026

We'll be closed this Thursday, 26th March, due to a planned power outage affecting the office. During this time, we won't be able to access our systems or phone lines. We appreciate your patience and understanding, and we'll be back up and running as normal on Friday 😊

18/12/2025

Wishing our clients and contacts a very Merry Christmas 🎄Thank you for your support throughout the year

24/07/2025

We are currently experiencing a power cut, so we have no access to phones or email! Hopefully this will be resolved soon 🤞

22/07/2025

Reminder for Self-Assessment tax payers!
The second Payment on Account for the 25/26 tax year is due by 31st July 2025.
If you’re unsure how much to pay or whether it applies to you, get in touch at [email protected] now so we can help you avoid interest or penalties.