What is an R43M Form?

An R43M is a form that allows merchant seafarers who are not ordinarily resident in the UK or any other EEA country to reclaim tax that was overpaid to the UK government. The R43M is different from form R43. Completion of the form is part of the process that allows HM Revenue & Customs to refund some or all of the UK Income Tax deducted from your earnings.

When should I fill in an R43M?

If you’re a seafarer who is not a resident in the UK or any of the other European Economic Area countries, you may be able to claim back the UK Income Tax that was taken off your seafaring earnings. Any income from duties performed in the UK, or within the UK continental shelf, will be liable to UK tax, including duties carried out between UK ports where you did not visit a foreign port. However, any duties performed outside of that sector, or on direct journeys between the UK and foreign ports are not liable for UK tax. If you believe you’ve been incorrectly taxed for duties performed in these sectors, you must complete an R43M to reclaim these monies.

Am I due an R43M tax refund?

In complex industries such as seafaring it’s important to know what you can and cannot claim for. Non-resident seafarers must apply to have their overpaid tax refunded to them as it will not be automatically repaid by HMRC. If you believe you may be due a refund, you must complete a R43M and normally a Self Assessment tax return too.

How do I get an R43M tax refund?

The form requires a detailed breakdown of your seafaring movements, as well as personal details, payment preferences, and official documents to help support your claim. This can often seem daunting, so it makes perfect sense to lean on our expertise, and allow Tax Rebate Services to take away the hassle. We can review all your activities over the last four tax years, and make sure you get back all of the tax you are owed from this period. To start the process or to ask any questions please fill in our easy contact form below or call us on 01228 520477.