• 0191 466 1029
  • info@findlaytodd.co.uk
  • The Clervaux Exchange, Clervaux Terrace, Jarrow, NE32 5UP
Facebook-f Instagram Linkedin

Seafarers, Don’t Miss Out on Tax Relief: The Truth About SED

Seafarers Dont Miss Out on Tax Relief The Truth About SED - Edited
Amy at Findlay Todd

Written By Amy Smith

  • 5 minutes read

Seafarers, Don’t Miss Out on Tax Relief: The Truth About SED

At Findlay Todd Accountants, we’re passionate about helping people keep more of what they earn and for seafarers, that can mean a significant tax saving thanks to Seafarers’ Earnings Deduction (SED).

But there’s one misconception we hear all the time:

“To qualify for SED, you need to visit a foreign port every tax year.”

This is not correct.

Let’s clear this up once and for all!

The Real Rule About Foreign Port Visits

To qualify for Seafarers’ Earnings Deduction, you need:

  • At least one foreign port visit during your qualifying period, not every tax year.

And here’s the key detail many people miss:

  • A qualifying period can be longer than 12 months.

Example: How This Works in Practice

Let’s say your qualifying period runs from:

June 2024 – December 2025 (18 months)
Same continuous employment.

Your travel looks like this:

  • 2024 — You visit a foreign port
  • 2025 — No foreign port visits

You can still qualify for SED.

This is because you met the requirement of one foreign port visit during the qualifying period.

What You Need to Claim Seafarers’ Earnings Deduction

To claim SED, you generally must:

  • Be employed as a seafarer (not self-employed)
  • Work on a ship operating outside UK waters
  • Have a qualifying period of at least 365 days
  • Average fewer than 183 days in the UK per 12 months during that period
  • Have at least one foreign port visit per employment

There is no requirement for a foreign port visit every tax year.

Why This Matters

Getting this wrong could mean:

  • Missing out on thousands of pounds in tax relief
  • Assuming you don’t qualify when you actually do

Getting it right means:

  • Maximising your earnings
  • Claiming what you’re entitled to
  • Peace of mind that it’s done correctly

We’re Here to Help

SED rules can be confusing, especially with qualifying periods, day counts and travel records.

At Findlay Todd Accountants, we specialise in helping seafarers:

  • Check eligibility
  • Calculate qualifying periods
  • Prepare and submit claims correctly

If you’re unsure whether you qualify, get in touch with our team. We’re always happy to help.

Don’t let a misunderstanding cost you money.

If you work at sea, there’s a strong chance you could benefit from Seafarers’ Earnings Deduction, even if you didn’t visit a foreign port every tax year.

Clarity saves money. Let’s make sure you keep yours.

CONTACT US

Contact Our Team today for your accounting needs.

CONTACT US

Our Services