Original document : https://www.gov.uk/government/publications/seafarers-earnings-deduction-hs205-self-assessment-helpsheet

Change description : 2025-04-06 00:30:00: The HS205 helpsheet and working sheet have been added for the tax year 2024 to 2025. The helpsheet and working sheet from tax year 2020 to 2021 have been removed. [Guidance and regulation]

Showing diff : 2024-04-11 12:16:42.897846936 +00:00..2025-04-06 00:39:21.544176802 +00:00

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
116 April 20242025 — See all updates

Documents

HS205 Seafarers' Earnings Deduction (2024)(2025)

HTML

Working sheet: to check if eligible for Seafarers' Earnings Deduction (2024)(2025)

PDF, 357374 KB, 1 page

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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.

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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.

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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.

Updates to this page

Published 4 July 2014
Last updated 116 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:30
The HS205 helpsheet and working sheet have been added for the tax year 2024 to 2025. The helpsheet and working sheet from tax year 2020 to 2021 have been removed.

2024-04-11 13:16
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.

2023-04-06 00:15
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.

2022-04-06 00:15
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.