• Seafarer's Earnings Deduction explained
• Self-Assessment - Doing it yourself?
• Working in the North Sea
• Tax Return Checklist
• Income tax rates and allowances
• Seafarer's Tax Calendar - Key Dates
• Frequently Asked Questions
• Claiming higher rate tax relief on workplace pension contributions

Applying for a mortgage as a seafarer can be problematic. Ask your Tax Adviser for more information about our preferred mortgage provider, who specialise in mortgages for Seafarers.

Income tax rates and allowances

Income Tax Allowances

Income Tax Allowances Table 2025-26 and 2026-27

Income Tax allowances			2025-26	2026-27
Personal Allowance for people born after 5 April 1948			£12,570	£12,570
Income limit for Personal Allowance (1)			£100,000	£100,000
Transferable tax allowance for married couples and civil partners (2)		£1,260		£1,260

 

1. The Personal Allowance reduces where the income is above £100,000 - by £1 for every £2 of income above the £100,000 limit. It can go down to zero, and this reduction applies irrespective of age or date of birth.
2. Available to spouses/civil partners born after 5 April 1938. This allowance is 10% of the personal allowance for those born after 5 April 1938. It allows a spouse or civil partner who is not liable to income tax above the basic rate, to transfer this amount of their personal allowance to their spouse/civil partner. The recipient must not be liable to tax above the basic rate. The recipient is eligible to a tax reduction of 20% of the transferred amount. More information can be found here; https://www.gov.uk/marriage-allowance.

 

For more information please refer to the HMRC website.

Income tax rates are different if you live in Scotland.

 

Income Tax Allowances in Scotland

Income Tax Allowances for Scottish tax year 2025-26

Band	Taxable Income	Scottish Tax Rate
Personal Allowance	Up to £12,570	0%
Starter Rate	£12,571 to £16,537	19%
Basic Rate	£16,538 to £29,526	20%
Intermediate Rate	£29,527 to £43,662	21%
Higher Rate	£43,663 to £75,000	42%
Advanced Rate	£75,001 to £125,140	45%
Top Rate	over £125,140	48%

 For more information refer to the HMRC Website.