Making a request for Seafarers' NT Code (R44)

06 July 2016

To request a Seafarers’ NT tax code if you want to claim to be provisionally entitled to Seafarers’ Earnings Deduction (SED) for at least 365 days you can either:

  • use the online form service (sign in to, or set up a Government Gateway account)
  • fill in the form on-screen, print it off and post it to HM Revenue and Customs (HMRC)

If you use the online form, you’ll get a reference number that you can use to track the progress of your form. By processing this application you are asking HMRC to authorise your employer to make payments to you without deducting Income Tax.

The form must be completed, submitted and have been processed by HMRC before HMRC will consider issuing you with an NT tax code.

To complete the form you will need:

  • your National Insurance number, you can find this on your payslip, P60 or tax return
  • your Unique Taxpayer Reference (if you have one) you can find this on your tax return, statement of accounts or any other Self Assessment calculations
  • your employer’s 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 Seafarers’ Earnings Deduction (SED) should start

Further guidance for seafarers can be found at:

Seafarers Earnings Deduction: tax relief if you work on a ship

National Insurance Contributions - NIC if you work on a ship

Income Tax: EEA resident merchant seafarer repayment claim (R43M(SED))