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Section 378(1)(a) ITEPA 2003

Statutory rules for 2011/12 onwards provide for European Union (EU) or European Economic Area (EEA) resident seafarers to claim seafarers� earnings deduction (SED) - see EIM33010.

Entitlement to SED for years prior to 2011/12

In March 2012 HMRC announced a change of practice (EIM33011) to allow entitlement to SED for EU or EEA seafarers for years prior to 2011/12, as long as the qualifying conditions for SED were satisfied in full (EIM33001).

How to submit a claim to SED for years prior to 2011/12

Consequently a seafarer resident in an EU/EEA state except the UK, who performed seafaring duties in UK waters and whose earnings from that employment were subject to income tax in the UK - either under PAYE or Self Assessment - will have their claims for SED accepted as long as the qualifying conditions for SED were satisfied in full.

»Ê¹ÚÌåÓýapp evidence required in support of this claim is set out in EIM33013. »Ê¹ÚÌåÓýapp time limits for submission of these claims are explained in EIM33014.

»Ê¹ÚÌåÓýapp claim should be submitted on a Form R43M(SED), which provides for repayment of tax paid in the UK by a non-UK resident seafarer. If the seafarer intends to submit a claim for more than one year, a separate Form R43M(SED) must be completed and returned for each year of claim, with supporting evidence, to HMRC at the address shown on the Form.

»Ê¹ÚÌåÓýapp Form R43M(SED) is available to download at .

Retrospective claims to SED from EU/EEA seafarers should not be submitted on a Self Assessment Tax Return.