EIM33013 - Seafarers' Earnings Deduction: entitlement to the deduction for non-UK resident seafarers: years prior to 2011/12: supporting evidence required

Section 378(1)(a) ITEPA 2003

Statutory rules for 2011/12 onwards provide for European Union or European Economic Area resident seafarers to claim seafarers’ earnings deduction (SED) - see EIM33010.

Entitlement to SED in years prior to 2011/12

EIM33011 explains the change of practice to allow EU/EEA seafarers to submit retrospective claims to SED.

EIM33012 explains how to submit a claim to SED for relevant years before 2011/12 using a Form R43M(SED). EIM33014 explains the time limits for these claims.

The evidence required to support a claim to SED

EIM33010 lists the documentary evidence that is required to support a claim using Form R43M(SED). That list applies equally to claims to SED.