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Posted Tue, 01 Oct 2024 13:26:49 GMT by Laura Cooksey
If an individual works as an entertainer on river cruises in Europe and otherwise meets the criteria for Seafarer’s Earnings Deduction, i.e. UK resident, all duties performed on a ship, and have an eligible period (as indicated by form HS205), can that person claim SED, despite not working on the open seas?
Posted Wed, 09 Oct 2024 09:56:27 GMT by HMRC Admin 17 Response

Hi ,
 
You need to be outside the UK limit in order to qualify.

This is currently 12 nautical miles so the ship would need to be outwith this limit  .

Thank you .

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