4 articles tagged with Seafarers Earnings Deduction.
How UK tax applies to cruise ship crew in 2026/27, covering the Statutory Residence Test, Seafarers' Earnings Deduction, and National Insurance while working at sea.
How the Seafarers' Earnings Deduction works, the 365-day qualifying period, eligible voyages, and a worked example of how it can reduce a merchant navy worker's UK income tax to nil.
Qualifying seafarers can get 100% UK income tax relief on foreign earnings under the Seafarers' Earnings Deduction. Full explanation of the eligibility rules and a worked example on £45,000 qualifying earnings.
How offshore oil, gas and supply vessel workers in UK waters qualify (or don't) for the Seafarers' Earnings Deduction in 2026/27, and how it differs from standard offshore pay.