Thank you for that info but it was information I had already from the website. I should have been more specific with my question. I am self employed and worked for Celebrity cruises on land from 7/4/2014 to 2/5/2014 and at sea from 3rd May to 1st November 2014. No tax was taken by Celebrity as will be shown on my self assessment 14/15. I had a contract with Celebrity but not specifically a seafarers contract. I am now employed by Cunard and from 02/11/2014 to 09/01/2015 I was in the UK leaving on 10/1/2015 on a cruise which will end on 15/09/2015. I have a seafarers contract with Cunard and tax is being deducted by them. My specific question is does the Celebrity contract qualify for seafarers. If not when can I start claiming sea farers? Also my tax code for Cunard is currently WWLW1M1.
Thank you very much for your reply which has been very helpful and the rules are so confusing. However I note from the HMRC website the following:
An ‘eligible period’ is made up mainly of days when you are absent from the
UK. You are absent from the UK on a particular day if you are outside the
UK at midnight at the end of that day. Non-work days spent outside the UK
may be counted as days of absence. A return visit to the UK can also count
towards the eligible period if:
• no single return visit lasts for more than 183 consecutive days, and
• the total number of days you have spent in the UK is not more than
one-half of the total number of days from your first day abroad to the last
day of the period you spent abroad after that return visit.
Given that I comply with the above does this not make me eligible. This is from HELP SHEET 205, sea farers earnings deductions.