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.