I have recently been asked for these documents and am under investigation
Having spoken with the vessel master he has said
UK HMRC had NO right to ask for vessel logs outside UK jurisdiction, HE STATED THAT THE SEAMANS DISCHARGE BOOK SHOULD BE SUFFICIENT As HMRC’s powers do not extend offshore ON FOREIGN FLAGGED VESSELS,
He also said that UK HMRC are not allowed to board any foreign flagged vessel to check any logs As HMRC’s powers do not extend offshore:
(1) A ship is ONLY a British ship if—
(a) The ship is registered in the United Kingdom
Additionally the HS 205 `Help sheet 205`Seafarers’ Earnings Deduction HMRC states under the heading ;
You should keep your discharge book and all other documents which support your claim. Do not send them with your tax return, but you may be asked to provide them at a later date.
• It does not mention specifically in HS 205 any other documents that it can rely on, maybe there are no other legal documents that HMRC can rely upon and by asking for additional documentation only seek to make a legitimate claim more difficult for the claimant!
See legitimate expectation doc which states;
Cameron and others v CRC, Queen’s Bench Division
The High Court said a taxpayer was entitled to rely upon a statement made in a formal publication, unless the statement was revoked, withdrawn or altered.
Does this mean that in stating in HS 2005 that You should keep your discharge book it only refers to discharge book as no other documents are named