I am a British Citizen currently looking for work as crew on a container ship which carries cargo from the UK to various ports in Europe. I have a valid passport and understand that I will need a Seafarers Identity Document (SID) as well. What is the correct Seafarers Identity Document?

All crew members must have either:

Hiring crew for ships and yachts

Overview

When you’re hiring crew for a ship or yacht, you must:

check crew members’ discharge books to make sure they have the qualifications and certificates of competency for their jobs

check that all crew members have the necessary medical certificates for the work they’ll be doing

make sure everyone has the necessary travel documents

check that all crew can speak the ship’s common working language

draw up a crew agreement

send a full crew list to the owner of the ship or yacht

You must make sure all crew members know the ship’s safety and emergency procedures before the start of your journey.

Checking crew qualifications

You must check crew members’ discharge books to make sure everyone has the necessary qualifications and experience.

Crew members doing specialist jobs or working on particular types of craft may need special training.

Officers

Officers in your crew must have the necessary certificates of competency (CoCs).

Check that officers’ CoCs are valid on the  Maritime and Coastguard Agency (MCA) website.

Officers may need special training if working on tankers, high-speed craft or passenger ships.

Merchant navy ratings

Make sure that all crew have the correct rating for the work they’ll be doing. Watch ratings need a CoC if they’re performing navigation or engine room duties.

Crew on large yachts (24 metres long or over)

You must make sure your crew have a MCA Yacht Rating Certificate or other MCA recognised qualification, for example:

an able seaman (AB) certificate issued under the International Labour Organisation (ILO) AB Convention

a UK efficient deck hand (EDH) certificate

a navigational or engine room watch rating certificate issued under Standards of Training, Certification and Watchkeeping (STCW)

Certificates of competency

You must follow international regulations from Standards in Training Certification and Watchkeeping for Seafarers (STCW) if you have a commercial vessel going to sea.

Some crew members need a certificate of competency (CoC) or certificate of equivalent competency (CEC) to carry out certain duties.

For seafarers’ CoCs to remain valid on certain types of ship they’ll need to meet new training standards in line with STCW regulations (‘2010 Manila Amendments’).

Deck officers

Masters and other deck department officers need a CoC if they’re performing:

bridge watch-keeping duties

navigational duties

CoCs for deck officers are restricted depending on:

the size of the ship or yacht

the area of sea where it will operate

Download an application for a CoC for:

masters, chief mates and deck officers in the merchant navy

masters, chief mates and deck officers on yachts

You can use a Certificate of Service instead, if you have one. These were issued until 1998.

Engineer officers

Engineer officers on a ship or yacht with a power output of 750 kilowatts or more need a CoC. There are different CoCs for engineer officers, depending on:

the power output of the ship or yacht

the area of sea where it will be operating

Download an application for a CoC for:

a merchant navy engineering officer

a yacht engineering officer

Revalidating CoCs

Deck and engineering officers must revalidate their certificate every 5 years. They do this by showing they’ve completed either:

12 months’ sea service in the last 5 years

3 months’ sea service in the last 6 months

2.5 years in a relevant job - contact the MCA for advice

Use form MSF 4258 if someone you want to hire can’t revalidate their CoC because they don’t meet the requirements.

Watch ratings

Watch ratings on merchant ships need a CoC if they’re performing navigation or engine room duties.

Radio operators

Radio operators need CoCs if they handle distress and safety radio-communications. All radio personnel serving on UK-registered ships must have either:

a Restricted Operator’s Certificate (ROC)

a General Operator’s Certificate (GOC)

Other crew

Ships’ cooks and security officers may also need a CoC.

More information

To find out more about the certification structure and examination and training requirements, read:

MSN 1856 (M+F) for merchant navy deck officers

MSN 1857 (M+F) for merchant navy engineer officers

Contact the Maritime and Coastguard Agency (MCA) to find out which members of your crew need a CoC.

Certificate of equivalent competency (CEC)

A CEC allows officers holding Standards of Training Certification and Watchkeeping (STCW) certificates issued by some non-UK countries to work as officers on UK-registered merchant ships.

To get a CEC, your crew member must complete the CEC application form. As part of the application process they may be asked to prove their:

standards of competency

ability to use the English language (this may include an oral exam)

knowledge of UK law relating to their job

Read more about CECs or download part 19 of the MCA’s training and certification guidance for more information.

Crew agreements

A crew agreement is an employment contract between a ship or yacht’s owners and its crew.

All crew agreements must have:

a cover with details of the ship and its owners

an up-to-date crew list with names, dates of birth and addresses

a list of anyone on board who is under 18 or exempt from a crew agreement

contractual clauses for each crew member

A crew agreement can last up to 12 months. After this period, a new agreement must be drawn up.

What goes in a contractual clause

Clauses must include:

the name of the crew member

a description of the journey(s) that the agreement relates to

the crew member’s job description

details of their pay, hours and leave

details of required notice and how the crew agreement can be terminated

The Maritime and Coastguard Agency (MCA) gives guidance on drawing up crew agreements for merchant ships and yachts:

download MGN 148 ‘Approval of crew agreements: merchant ships

download MGN 149 ‘Approval of crew agreements: yachts

Contact MCA for advice on drawing up a crew agreement.

What to do once you’ve drawn up a crew agreement

Get every crew member to sign the agreement when they join the ship and at the end of the journey.

File the agreement with the shipping registry in the ship’s ‘flag state’ (the country where it’s registered).

Display a copy on board the vessel.

Send a copy (with the official log book, if a merchant ship) to a superintendent or proper officer within 3 days of its expiry.

Who signs a crew agreement

Most of the people on board a ship or yacht must sign the crew agreement. However, certain personnel will have separate employment contracts and won’t have to sign, like:

captains

bodyguards

nannies

entertainment staff

Travel documents

All crew members must have either:

a valid passport

a Seafarers Identity Document (SID) containing a photograph, signature (or fingerprints) and a description of the holder, including their nationality

The standard seafarer’s identity document for British citizens is the British seaman’s card.

Crew lists

The master or skipper of a UK-registered ship must provide the ship’s owner with a copy of an up-to-date crew list at the start of each journey. They must also tell the owner if there are any changes of crew during the journey.

If a ship is lost at sea, the crew list will be used to find out who is missing. The ship’s owner should hand the crew list in to a local Maritime and Coastguard Agency (MCA) Marine Office or post it to:

Hiring crew for ships and yachts

Overview

When you’re hiring crew for a ship or yacht, you must:

check that all crew members have the necessary medical certificates for the work they’ll be doing

make sure everyone has the necessary travel documents

check that all crew can speak the ship’s common working language

draw up a crew agreement

send a full crew list to the owner of the ship or yacht

Checking crew qualifications

Crew members doing specialist jobs or working on particular types of craft may need special training.

Officers

Officers in your crew must have the necessary certificates of competency (CoCs).

Check that officers’ CoCs are valid on the  Maritime and Coastguard Agency (MCA) website.

Officers may need special training if working on tankers, high-speed craft or passenger ships.

Merchant navy ratings

Crew on large yachts (24 metres long or over)

an able seaman (AB) certificate issued under the International Labour Organisation (ILO) AB Convention

a UK efficient deck hand (EDH) certificate

Certificates of competency

Deck officers

Masters and other deck department officers need a CoC if they’re performing:

bridge watch-keeping duties

navigational duties

CoCs for deck officers are restricted depending on:

the size of the ship or yacht

the area of sea where it will operate

Download an application for a CoC for:

masters, chief mates and deck officers in the merchant navy

masters, chief mates and deck officers on yachts

You can use a Certificate of Service instead, if you have one. These were issued until 1998.

Engineer officers

the power output of the ship or yacht

the area of sea where it will be operating

Download an application for a CoC for:

a merchant navy engineering officer

a yacht engineering officer

Revalidating CoCs

12 months’ sea service in the last 5 years

3 months’ sea service in the last 6 months

2.5 years in a relevant job - contact the MCA for advice

Watch ratings

Watch ratings on merchant ships need a CoC if they’re performing navigation or engine room duties.

Radio operators

a Restricted Operator’s Certificate (ROC)

a General Operator’s Certificate (GOC)

Other crew

Ships’ cooks and security officers may also need a CoC.

More information

To find out more about the certification structure and examination and training requirements, read:

MSN 1856 (M+F) for merchant navy deck officers

MSN 1857 (M+F) for merchant navy engineer officers

Contact the Maritime and Coastguard Agency (MCA) to find out which members of your crew need a CoC.

Certificate of equivalent competency (CEC)

standards of competency

ability to use the English language (this may include an oral exam)

knowledge of UK law relating to their job

Read more about CECs or download part 19 of the MCA’s training and certification guidance for more information.

Crew agreements

A crew agreement is an employment contract between a ship or yacht’s owners and its crew.

All crew agreements must have:

a cover with details of the ship and its owners

an up-to-date crew list with names, dates of birth and addresses

a list of anyone on board who is under 18 or exempt from a crew agreement

contractual clauses for each crew member

A crew agreement can last up to 12 months. After this period, a new agreement must be drawn up.

What goes in a contractual clause

Clauses must include:

the name of the crew member

a description of the journey(s) that the agreement relates to

the crew member’s job description

details of their pay, hours and leave

details of required notice and how the crew agreement can be terminated

download MGN 148 ‘Approval of crew agreements: merchant ships

download MGN 149 ‘Approval of crew agreements: yachts

Contact MCA for advice on drawing up a crew agreement.

What to do once you’ve drawn up a crew agreement

Get every crew member to sign the agreement when they join the ship and at the end of the journey.

File the agreement with the shipping registry in the ship’s ‘flag state’ (the country where it’s registered).

Display a copy on board the vessel.

Who signs a crew agreement

captains

bodyguards

nannies

entertainment staff

Travel documents

All crew members must have either:

a valid passport

The standard seafarer’s identity document for British citizens is the British seaman’s card.

Crew lists

Hiring crew for ships and yachts

Overview

When you’re hiring crew for a ship or yacht, you must:

check that all crew members have the necessary medical certificates for the work they’ll be doing

make sure everyone has the necessary travel documents

check that all crew can speak the ship’s common working language

draw up a crew agreement

send a full crew list to the owner of the ship or yacht

Checking crew qualifications

Crew members doing specialist jobs or working on particular types of craft may need special training.

Officers

Officers in your crew must have the necessary certificates of competency (CoCs).

Check that officers’ CoCs are valid on the  Maritime and Coastguard Agency (MCA) website.

Officers may need special training if working on tankers, high-speed craft or passenger ships.

Merchant navy ratings

Crew on large yachts (24 metres long or over)

an able seaman (AB) certificate issued under the International Labour Organisation (ILO) AB Convention

a UK efficient deck hand (EDH) certificate

Certificates of competency

Deck officers

Masters and other deck department officers need a CoC if they’re performing:

bridge watch-keeping duties

navigational duties

CoCs for deck officers are restricted depending on:

the size of the ship or yacht

the area of sea where it will operate

Download an application for a CoC for:

masters, chief mates and deck officers in the merchant navy

masters, chief mates and deck officers on yachts

You can use a Certificate of Service instead, if you have one. These were issued until 1998.

Engineer officers

the power output of the ship or yacht

the area of sea where it will be operating

Download an application for a CoC for:

a merchant navy engineering officer

a yacht engineering officer

Revalidating CoCs

12 months’ sea service in the last 5 years

3 months’ sea service in the last 6 months

2.5 years in a relevant job - contact the MCA for advice

Watch ratings

Watch ratings on merchant ships need a CoC if they’re performing navigation or engine room duties.

Radio operators

a Restricted Operator’s Certificate (ROC)

a General Operator’s Certificate (GOC)

Other crew

Ships’ cooks and security officers may also need a CoC.

More information

To find out more about the certification structure and examination and training requirements, read:

MSN 1856 (M+F) for merchant navy deck officers

MSN 1857 (M+F) for merchant navy engineer officers

Contact the Maritime and Coastguard Agency (MCA) to find out which members of your crew need a CoC.

Certificate of equivalent competency (CEC)

standards of competency

ability to use the English language (this may include an oral exam)

knowledge of UK law relating to their job

Read more about CECs or download part 19 of the MCA’s training and certification guidance for more information.

Crew agreements

A crew agreement is an employment contract between a ship or yacht’s owners and its crew.

All crew agreements must have:

a cover with details of the ship and its owners

an up-to-date crew list with names, dates of birth and addresses

a list of anyone on board who is under 18 or exempt from a crew agreement

contractual clauses for each crew member

A crew agreement can last up to 12 months. After this period, a new agreement must be drawn up.

What goes in a contractual clause

Clauses must include:

the name of the crew member

a description of the journey(s) that the agreement relates to

the crew member’s job description

details of their pay, hours and leave

details of required notice and how the crew agreement can be terminated

download MGN 148 ‘Approval of crew agreements: merchant ships

download MGN 149 ‘Approval of crew agreements: yachts

Contact MCA for advice on drawing up a crew agreement.

What to do once you’ve drawn up a crew agreement

Get every crew member to sign the agreement when they join the ship and at the end of the journey.

File the agreement with the shipping registry in the ship’s ‘flag state’ (the country where it’s registered).

Display a copy on board the vessel.

Who signs a crew agreement

captains

bodyguards

nannies

entertainment staff

Travel documents

All crew members must have either:

a valid passport

The standard seafarer’s identity document for British citizens is the British seaman’s card.

Crew lists


I am a vehicle dealer having a annual income of £1,300000 and I have got a lot of engagement with my work. I always file my returns very late. I need help to have all my taxes paid promptly. Can i join the VAT annual accounting scheme?

You can join the Annual Accounting Scheme if:

VAT Annual Accounting Scheme

Overview

Usually, VAT-registered businesses submit their VAT Returns and payments to HM Revenue and Customs 4 times a year.

With the Annual Accounting Scheme you:

make advance VAT payments towards your VAT bill - based on your last return (or estimated if you’re new to VAT)

submit 1 VAT Return a year

From 1 April 2019, most businesses will need to keep digital VAT records and use software to submit VAT Returns.

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

The scheme would not suit your business if you regularly reclaim VAT because you’ll only be able to get 1 refund a year (when you submit the VAT Return).

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Talk to an accountant or tax adviser if you want advice on whether the Annual Accounting Scheme is right for you.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

by post - fill in VAT600 AA (or use VAT600 AA/FRS to apply for the Flat Rate Scheme at the same time)

Do not use the address on the form - send it to the following address instead.

Confirmation you’ve joined the scheme is sent to your VAT online account (or in the post if you do not apply online).

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

To leave, write to HMRC and they will confirm when you can leave. From this date, you must account for your VAT in the usual way.

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

your VAT taxable turnover is (or is likely to be) more than £1.6 million at the end of the annual accounting year

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) online account.

VAT Return deadline

There are 12 months in your VAT accounting period. Your VAT Return is due once a year, 2 months after the end of your accounting period.

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

You must make advance payments towards your VAT bill (either monthly or quarterly) during your accounting period and a final payment when you submit your VAT Return.

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

Each payment is either 10% of your estimated VAT bill (monthly payments) or 25% (quarterly payments). The amount is based on previous VAT returns (or estimated if you’re new to VAT).

HMRC will write telling you when your instalments are due and how much they’ll be.

The final payment (known as a ‘balancing payment’) is the difference between your advance payments and the actual VAT bill confirmed on your VAT Return.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

you’re a VAT-registered business

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

Do not use the address on the form - send it to the following address instead.

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) online account.

VAT Return deadline

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

Do not use the address on the form - send it to the following address instead.

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) online account.

VAT Return deadline

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

You cannot use the scheme if:

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

Do not use the address on the form - send it to the following address instead.

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) online account.

VAT Return deadline

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.

VAT Annual Accounting Scheme

Overview

With the Annual Accounting Scheme you:

submit 1 VAT Return a year

When you submit your VAT Return you either:

make a final payment - the difference between your advance payments and actual VAT bill

apply for a refund - if you’ve overpaid your VAT bill

You can join the scheme if your estimated VAT taxable turnover is £1.35 million or less.

Join or leave the scheme

You must be eligible to join the scheme.

How to join

You can join the scheme:

online - when you register for VAT

by post - fill in VAT600 AA (or use VAT600 AA/FRS to apply for the Flat Rate Scheme at the same time)

Do not use the address on the form - send it to the following address instead.

How to leave

You can leave the scheme at any time, but you must leave if you’re no longer eligible to be in it.

You have to wait 12 months before you can rejoin the scheme.

Eligibility

You can join the Annual Accounting Scheme if:

you’re a VAT-registered business

your estimated VAT taxable turnover is £1.35 million or less in the next 12 months

VAT taxable turnover is the total of everything sold that is not VAT exempt.

Exceptions

You cannot use the scheme if:

you left the scheme in the last 12 months

your business is part of a VAT registered division or group of companies

you’re not up to date with your VAT Returns or payments

you’re insolvent

Leaving the scheme

You must leave the scheme if:

you’re no longer eligible to be in it

Return and payment deadlines

Check your VAT Return and payment deadlines in your HM Revenue and Customs (HMRC) online account.

VAT Return deadline

Most businesses now need to keep digital VAT records and use software to submit VAT Returns.

Payment deadlines

Payment | Deadline

Monthly | Due at the end of months 4, 5, 6, 7, 8, 9, 10, 11 and 12

Quarterly | Due at the end of months 4, 7 and 10

Final payment | Within 2 months of month 12

How much do you pay

HMRC will write telling you when your instalments are due and how much they’ll be.

You may be due a VAT refund if you’ve overpaid HMRC.

You must pay VAT to HMRC electronically, for example by Direct Debit or internet banking.