Seafarers Earnings Deductions Calculator

Seafarers Earnings Deductions Calculator

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Can anyone point me in the direction of a seafarers earnings deductions calculator.

I am trying to use the working sheet on Helpsheet 205 but I must be going wrong somewhere.

Any help much appreciated

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By hackworthacc
10th Aug 2012 10:31

Seafarers Earnings Deduction

 

Here is my problem

Column A Date left UK. Lets say 17/05/2011
Column B Date returned to UK Lets say 01/01/2012

Work out columns C and D

Column C Days out of UK (B2-A1) 229
Column D Days in UK (A3 - B2) A3 is blank and B2 is a date so presumably we say Days in UK is 365-229 = 136

Column D is less than 183 so go to Step 6

Work out columns E F G H

That's where I get lost off because the boxes in these columns relate to boxes in previous columns which are blank.

Any help much appreciated.

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By thomas34
11th Aug 2012 08:55

Here Goes

It's probably easier to answer your question without rigid reference to the column letters.

I think that the days in the UK (IUK) can only be calculated by reference to the time between an arrival and departure date i.e. in your example the seafarer doesn't seem to have been out of the UK (OUK) for a second time?

Is there any evidence that he is still a seafarer? No deduction can be calculated until a 365 day period has expired and I'm not sure that his mere presence in the UK on the 365th day means that you can claim the deduction for his time of absence (but I stand to be corrected on that one).

You are probably aware that if he is IUK for a consecutive period of 183 days he must start again with his entitlement.

I do agree that the first year of the calculation is messy because of the 365 day period which sometimes means that a tax return may be submitted before the situation is known.

HMRC's guidance on the subject is pretty good with worked examples.

Tom Egerton

 

 

 

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By Helen Crowley
15th Aug 2012 11:24

Mostly agree with advice already given but it doen's matter where the client is on the 365th day you just need a qualifying period of 365 days or more. That period starts on the first day of the first trip abroad - were there previous trips, subsequent trips or is this one a one-off? If it's a one off it will fail the 365 day qualifying period rule even though the trip is longer than 183 days because the days in the UK only count towards the 365 day qualifying period if they are between absences.

Don't forget to include Foreign holidays. 

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By hackworthacc
15th Aug 2012 12:32

 

 

It appears that the client is classed as self employed so cannot claim the deduction.

Thanks for the assistance I am sure it will come in handy for future reference.

Much appreciated

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By Sipod
27th Nov 2012 11:49

This is a very useful tool for this calculation,

https://itunes.apple.com/app/id550432576

https://play.google.com/store/apps/details?id=com.SowerbyApps.SeafarersC...

Reliable and trustworthy.

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