12/02/2026
🚢 Seafarers, read this!
“To qualify for Seafarers’ Earnings Deduction, you need to visit a foreign port every tax year.”
That’s not correct.
👉 The rule is one foreign port visit during the qualifying period, not every year.
Here’s what many people miss:
A qualifying period can be longer than 12 months.
Example:
Qualifying period: June 2024 – Dec 2025 (18 months), same employment
Foreign port visits:
• 2024 — Yes
• 2025 — None
✅ Still qualifies.
To claim Seafarers’ Earnings Deduction (SED), you generally must:
⚓ Be employed as a seafarer (not self-employed)
⚓ Work on a ship operating outside UK waters
⚓ Have a qualifying period (365+ days)
⚓ Average fewer than 183 UK days per 12 months during that period
⚓ Have at least one foreign port visit per employment
There’s no rule saying the visit must happen every tax year, only once per qualifying period.
Misconceptions cost money. Clarity saves it.
P.S. Who wouldn’t mind a view like this at work? 🌊
