Guidance

Seafarers' Earnings Deduction (Self Assessment helpsheet HS205)

Find out if you qualify for the Seafarers' Earnings Deduction.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
611 April 20232024 — See all updates

Documents

HS205 Seafarers' Earnings Deduction (2023)(2024)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2023)(2024)

PDF, 357 KB, 1 page

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HS205 Seafarers' Earnings Deduction (2022)(2023)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2022)(2023)

PDF, 197357 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS205 Seafarers' Earnings Deduction (2021)(2022)

HTML

Working sheet: to check if eligible for Seafarers’Seafarers' Earnings Deduction (2021)(2022)

PDF, 197 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS205 Seafarers' Earnings Deduction (2020)(2021)

HTML

Working sheet: to check if eligible for Seafarers’ Earnings Deduction (2020)(2021)

PDF, 197 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide helps you decide if you qualify for the Seafarers’ Earnings Deduction. If you do, it allows you to work out the eligible period and the deduction you need to make. It covers work on ships, but not other offshore installations.

Published 4 July 2014
Last updated 611 April 20232024 + show all updates

  1. The HS205 helpsheet and working sheet have been added for the tax year 2023 to 2024. The helpsheets and working sheets from tax year 2019 to 2020 have been removed.

  2. The HS205 helpsheet and working sheet have been added for the tax year 2022 to 2023. The helpsheets and working sheets from tax year 2018 to 2019 have been removed.

  3. The HS205 helpsheet and working sheet have been added for the tax year 2021 to 2022. The helpsheets and working sheets from 2017 and 2018 have been removed.

  4. The helpsheet and working sheet have been added for the tax year 2020 to 2021.

  5. The helpsheet and working sheet have been added for the tax year 2019 to 2020.

  6. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  7. Helpsheet HS205 and working sheet for the tax year 2017 to 2018 have been added to this page.

  8. Under the heading 'How to complete the working sheet' Step 8 has been updated.

  9. The helpsheet and working sheet have been added for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  12. First published.