Seafarers' Earnings Deduction
If you live in the UK but have been away at sea for more than 183 days in a year then you may be entitled to a tax refund. There are some other conditions too. You can find more details on the helpsheets here.
Dedicated help for seafarers at HM Revenue & Customs
HM Revenue & Customs has a dedicated section to help seafarers with their income tax.
You can find out more details here.
There’s more information on Seafarer’s Earnings Deduction on the HM Revenue & Customs website.