2 May 2012    |    Uncategorized

SED claims extended

Until recently a claim to Seafarers Earnings Deduction was restricted to UK residents only.

This allowance is available assuming seafarers met all the qualifying conditions, which were primarily that over half the time was spent outside the 12 mile limit over a minimum 365 day period.

This was discovered to be in breach of the EU anti-discrimination obligations, and as a consequence the right has been extend to UK taxed income incurred by EU and EEA residents who performed their duties partially in UK waters.

Although time limits have technically expired, in the interest of fairness the Inland Revenue have extended the 2007/08 time limit to 31 July 2012.

If you believe that you have been affected by this change, please contact Angus as a matter of urgency.


The information provided is for general information purposes only.

Legislation and details may have changed since this was written.  The text may not include all matters that are relevant to your individual situation.

You should not make decisions, or refrain from making decisions, without taking further professional advice about your specific circumstances.

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