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Means of travel to foreign port and vessel

SED and foreign ports.

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Hi,

We have a client who has started working on a vessel out of Nigeria.  He is a UK resident.  He has advised me that he is travelling to Nigeria and will be helicoptered out to the vessel, which will be outside UK waters.  Does this count as visiting a foreign port or does he need to be on the vessel when the ship arrives in and/or leaves a foreign port to be eligible to claim SED?

Thank you in advance for any advice.

Anthony

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By Selaen
17th Jul 2019 15:07

Is the concern that the ship is on passage to the UK and will further port in the UK?

What will his discharge book state?

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By CptCave
to Selaen
17th Jul 2019 16:24

Selaen wrote:

Is the concern that the ship is on passage to the UK and will further port in the UK?

What will his discharge book state?

This and will the client return to a foreign port before returning to the UK?

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By CptCave
17th Jul 2019 16:26

Should also make clear that if he has other foreign ports in year/qualifying period and assuming everything else is above board they will qualify for SED

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18th Jul 2019 10:29

Thank you for your responses.

The ship is a supply vessel and the client 'thinks' it may return to port for refueling, with him on it. However, he may only travel to and from the ship via helicopter so he may not actually visit port on the ship.

It would seem a little pedantic of the rules if this would exclude him from claiming SED but that's what I'm checking here.

Edit: I believe this will be his only employment relevant to SED and he expects it to last approximately 2 years.

Edit 2 !: The ship will only be traveling in and out of a port in Nigeria. It won't be coming to the UK.

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By Selaen
to speakers
18th Jul 2019 11:14

so there's no issue there, is there? If the vessel is a ship working on non-UK waters, him flying out doesn't matter as the ship doesn't work in the UKCS? the one foreign CC rule doesn't apply

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18th Jul 2019 10:47

Am I missing something here? I'm not understanding the issue?

Now, I'll admit that I'm not all that familiar with the ins and outs of the seafarer's earnings deduction, but I thought that for the SED to apply, all that was necessary was that:
i) the income in question arose from the performance of duties as a seafarer, and
ii) the income arose during a period of at least 365 days when either the individual was outside the UK, or only in the UK to perform duties that were incidental to the (seafaring) duties that they performed outside the UK?

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18th Jul 2019 11:31

Ok, thanks, that's great.

I don't do many seafarer's tax returns so I felt it was best to check, especially as the difference between correct and incorrect advice can be £1000's.

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