Terms of Use

Last updated: 7 June 2026

These Terms of Use ("Terms") govern your use of the Seafarer's Tax Assistant mobile application (the "App"). By creating an account or otherwise using the App you agree to these Terms. If you do not agree, do not access or use the App. These Terms are written for individuals based in the United Kingdom and are subject to UK law.

The App uses Supabase (including Authentication and Database services) to authenticate user accounts and store structured data. These services may store data outside the UK or EU; under UK and EU data protection law you must be informed if your data is transferred internationally and the safeguards in place. We rely on Supabase's data processing agreements and related safeguards.

1. Purpose of the App

The App allows you to:

• register an account using an email address (passwordless OTP); • record periods of time spent outside the UK, including the date you left and the date you returned; • view a calculated estimate of whether your recorded days may form an "eligible period" for the Seafarers' Earnings Deduction (see HMRC guidance: you must have worked on a ship, have a period of at least 365 days outside the UK, and be resident in the UK or an EEA state as set out on gov.uk); • track your current status (abroad or in the UK) and monitor running totals including the half-day rule and 183-day rule.

The App is an information and record-keeping tool only. HMRC states that to claim SED you must meet strict conditions (including maintaining records such as the HS205 worksheet, travel tickets and logs, as described on gov.uk), and must file a Self Assessment tax return. The App does not file tax claims, provide professional advice or guarantee your eligibility; you should consult a qualified accountant or tax adviser before making any decisions based on the App's output.

2. Acceptable use and restrictions

You agree that you will:

• provide accurate and up-to-date information when creating your account and recording travel periods; • maintain the confidentiality of your login credentials and restrict access to your account; • use the App only for personal, non-commercial purposes related to tracking seafaring days; and • comply with all applicable laws and regulations, including tax and data protection laws.

You must not:

• use automated scripts, bots or scraping tools on the App; • submit information on behalf of someone else without their consent; • attempt to reverse-engineer, decompile or otherwise misuse the App's code; • infringe any intellectual property rights of Seafarer's Tax Assistant or third parties; or • use the App in a way that interferes with, damages or disrupts its operation.

3. Intellectual property

Unless otherwise indicated, Seafarer's Tax Assistant owns the copyright and other intellectual-property rights in the App's content and software. All rights are reserved. You may view the content for your personal use but you may not reproduce, distribute or modify it without written permission.

4. Disclaimer and limitation of liability

The App is provided for information and record-keeping purposes only. HMRC rules for the Seafarers' Earnings Deduction change periodically and depend on your individual circumstances. The calculations and summaries presented by the App are indicative and are not a substitute for professional advice. You must validate all outputs against HMRC guidance and seek advice from a qualified tax adviser before taking action.

You remain solely responsible for the accuracy and completeness of the information you enter. We do not verify, endorse or warrant the authenticity of any user-generated content, and we are not responsible for any decisions you make or failures to act on the basis of the App, including any lost claims, assessments, penalties, interest, loss of relief or other consequential loss.

To the fullest extent permitted by law, Seafarer's Tax Assistant excludes all warranties, representations and implied terms regarding the App, and will not be liable for any loss of profit, business, goodwill or any indirect or consequential loss arising out of or in connection with your use of the App. Nothing in these Terms limits liability for death or personal injury caused by negligence, fraud or any other liability that cannot lawfully be excluded.

By using the App you agree to indemnify, defend and hold harmless Seafarer's Tax Assistant, its contributors and service providers from and against any claims, liabilities, damages, losses, costs and expenses (including reasonable legal fees) arising out of or in connection with your breach of these Terms, your misuse of the App or your reliance on its outputs, except to the extent that such claims arise from our own negligence or wilful misconduct.

5. Third-party services

The App uses Supabase (including Authentication and Database) to authenticate user accounts and store structured data. These services may store data outside the UK or EU; under UK and EU data protection law you must be informed if your data is transferred internationally and the safeguards in place, as described by the Information Commissioner's Office (ico.org.uk). We rely on Supabase's data processing agreements and related safeguards.

The App uses RevenueCat to manage subscription billing. RevenueCat processes transaction data through Apple's App Store and Google Play Store in accordance with their respective privacy policies.

We may create aggregated and anonymised insights (for example, counts of voyages logged or average trip durations) to understand how the App is used, improve functionality and develop new features. These statistics never identify individual users.

6. Subscription and payments

The App operates on a freemium model. Free users may access basic features. A paid subscription ("Pro") unlocks additional features. Subscriptions are managed through Apple's App Store or Google Play Store. Billing, refunds and cancellation are subject to the respective store's policies.

7. Suspension and termination

We may suspend or terminate your account if you breach these Terms or misuse the App. You may delete your account at any time via Settings. Upon termination we will delete or anonymise your personal data in accordance with our retention policy (see Privacy Policy) unless we must retain it for legal, accounting or dispute-resolution reasons.

8. Changes to these Terms

We may amend these Terms from time to time. When we do, we will post the updated version in the App and update the "Last updated" date. Your continued use of the App after any changes constitutes your acceptance of the new Terms.

9. Governing law

These Terms and any dispute arising from them are governed by the laws of England and Wales. The courts of England and Wales have exclusive jurisdiction to settle any dispute arising from or connected with these Terms.

Questions? Contact us at seafarertaxassistant.dev@gmail.com