Seafarers Earning Deduction (SED)
Could you be eligible for a refund under the Seafarer’s Earning Deduction?
Prior to 2011, the Seafarers Earnings Deduction (SED) was only available to seafarers ordinarily resident in the UK. However, subsequently the SED became available to all residents of the European Economic Area. Consequently, if you meet the relevant conditions you could be eligible to claim a significant refund.