Seafarers’ Earnings Deduction guidance

HMRC have requested that with effect from 14 February 2014 any publication containing guidance on the Seafarers’ Earnings Deduction stating that voyages between UK ports were subject to the same concession as if the journey were allied to passage to an overseas port must not be used in the preparation of a claim to Seafarer’s Earnings Deduction (SED).

If you are in doubt whether the guidance you hold is up to date please do not hesitate to contact us for confirmation of current legislation.