How JustAnswer Works:
  • Ask an Expert
    Experts are full of valuable knowledge and are ready to help with any question. Credentials confirmed by a Fortune 500 verification firm.
  • Get a Professional Answer
    Via email, text message, or notification as you wait on our site. Ask follow up questions if you need to.
  • 100% Satisfaction Guarantee
    Rate the answer you receive.
Ask bigduckontax Your Own Question
bigduckontax, Accountant
Category: Tax
Satisfied Customers: 4944
Type Your Tax Question Here...
bigduckontax is online now

Have a client who is a seafarer who changed employer Sept

This answer was rated:

Have a client who is a seafarer who changed employer Sept 2012 from a British based company to a Singapore based company, he has received £31849 with no tax taken at source so there is no refund for year end 05/04/13 this has only just come to light, I need to amend his return and add the income, I know I will need additional pages Residency/remittance but not sure which boxes to fill.
Hello, I'm Keith and happy to help you with your question.

You merely submit a SA102 for this client and declare the income received in Box 1. On the SA100 you would be well advised to add a note in the remarks box to the effect that your client is a seafarer. As this has already been submitted I would suggest a letter to your client's tax office reminding them of his seafarer's occupation would not go amiss.

I do hope I have helped you with your enquiry.
Customer: replied 3 years ago.

Hello Keith I did use an additional sa102 but the software I use rejected it as they didn't have a uk employers ref as they are based in Singapore, do I use a dummy employers ref or do I need to speak to my software provider. Mike.

I doubt if your software provider is in the slightest bit interested in your difficulties, Mike. They do well enough without having to cater for esoteric employments! You could try though! A recent review revealed that there are 23199 UK registered seafarers employed across 944 vessels flagged of all nations. As most of these people will not pay UK tax you can understand the disinterest of HMRC in the matter too!


I would use a dummy employer's reference. Personally I won't touch on line filing with a barge pole. Admittedly I have to for Corporation Tax and PAYE. A return which used to take 5 minutes at the outside on paper now takes well over half an hour of thrashing about! In my experience HMRC seem incapable of designing a system which works for the employer or agent. Their constant refrain is 'That it works all right for us' a breathtakingly smug attitude to adopt.

bigduckontax and other Tax Specialists are ready to help you
Thank you for your support.