Form

Request for Seafarers' NT Code for Income Tax

Ask HMRC for an NT tax code if you want them to allow your employer to pay you without deducting Income Tax (Seafarers' Earnings Deduction (SED)).

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Details

Ask HMRC to authorise your employer to pay you without deducting Income Tax.

For this you바카라 사이트ll need a Seafarers바카라 사이트 NT tax code to be provisionally entitled to Seafarers바카라 사이트 Earnings Deduction (SED) for at least 365 days.

You can either:

  • use the online form service
  • fill in the form on-screen, print it off and post it to HMRC

To use the online service, you need a 바카라 사이트 Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

If you use the online form, you바카라 사이트ll get a reference number to use to track the progress of your form.

HMRC will consider giving you an NT tax code when you바카라 사이트ve submitted this form and they바카라 사이트ve processed it.

You바카라 사이트ll need:

  • your National Insurance number, you can find this on your payslip, P60 or tax return
  • your Self Assessment Unique Taxpayer Reference if you have one, you can find this on your tax return, statement of accounts or any other Self Assessment calculations
  • employer바카라 사이트s details including name, PAYE reference, address, date you started the employment, and expected annual earnings
  • details of any planned visits to the UK during this period of work on a vessel, including the:

    • visit start and end dates
    • vessel name
    • vessel type
    • official vessel registration number
    • date you think your SED should start

Email HMRC to ask for this form in Welsh (Cymraeg).

Before you start using the postal form

If you바카라 사이트re using an older browser, for example Internet Explorer 8, you바카라 사이트ll need to update it or use a different browser. Find out more about browsers.

You바카라 사이트ll need to fill in the form fully before you can print it. You cannot save a partly completed form so gather all your information together before you begin to fill it in.

Seafarers바카라 사이트 Earnings Deduction: tax relief if you work on a ship
If you바카라 사이트re an employee working at sea outside of the UK check if you can claim tax relief on your earnings.

National Insurance if you work on a ship
Find out about National Insurance if you바카라 사이트re a mariner (seafarer) so you can pay in the right country and get a refund if you have overpaid.

Income Tax: EEA resident merchant seafarer repayment claim (R43M(SED))
Use form R43M(SED) to claim a tax refund if you바카라 사이트re a merchant seafarer resident in a European Economic Area State and not ordinarily resident in the UK.

Updates to this page

Published 15 February 2016
Last updated 5 July 2016 show all updates
  1. An online form service is now available.

  2. First published.

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