Seafarers (or mariners) may be treated differently for tax and National Insurance (NI) purposes depending on whether they are resident or non resident in the UK.
In certain circumstances, if you are a foreign national seafarer who is not resident in the UK, but have UK tax deducted because you work for UK based shipping companies, you may be entitled to claim your tax back. You will need to complete and return form R43M (PDF 344K) to the office responsible for your employer (normally the Marine Section, South Wales Area, Ty Glas Road, Llanishen Cardiff CF14 5FP).
A code NT (No Tax) can be granted against these earnings. To apply for this code you will need to complete a questionnaire which is available from us.
Find more information on filing a tax return if you live or work outside the UK
If you are employed on vessels engaged in the exploration or exploitation of oil and gas in the UK Sector of the North Sea, the situation is different. In such cases earnings for days spent in such activities together with associated leave are treated as if they were earnings for duties performed in the UK, and a code NT will not be authorised.
