Seafarers earnings deduction

Hi there My client left the UK to work on ships in January 2024 and will have a qualifying period for SED purposes assuming he's out until at least January 2025. This is certainly the plan. Can he file a 23/24 tax return in January 2025 to show that he was eligible for the deduction for the last 3 months of the 23/24 tax year or does he have to make a separate claim later? We can't find the answer in the guidance. Many thanks

Hi,
He will have to make a separate claim.
Thank you,