Dedicated to serving the diverse needs of the offshore maritime industry.
F.A.Q.
Looking for guidance on offshore employment and UK PAYE payroll?
This FAQ explains how GMRS and GPRS operate, helping maritime and offshore professionals understand which payroll structure applies to their assignments, tax obligations, and compliance requirements.
1. How do I know if my assignment is offshore or UK-based?
Each assignment is individually reviewed before onboarding to determine whether it qualifies as offshore (GMRS) or UK PAYE (GPRS). The decision depends on where the work is carried out and applicable tax and payroll rules.
Tip: Assignments wholly outside the UK generally fall under GMRS offshore employment. UK-based work requires GPRS UK PAYE payroll
2. Can I use offshore employment for work carried out in the UK?
No. GMRS offshore employment structures are only available for international assignments conducted wholly outside the UK. UK-based work or roles that create UK PAYE obligations must be processed through GPRS, our UK PAYE payroll solution.
3. Will I qualify for Seafarers’ Earnings Deduction (SED)?
GMRS offshore employment may support eligibility for HMRC’s Seafarers’ Earnings Deduction (SED). Eligibility depends on your individual circumstances, voyage pattern, and HMRC qualifying conditions. SED cannot be guaranteed.
4. Do I still need to manage my own tax affairs?
Yes. GMRS or GPRS manages payroll administration, but individuals remain responsible for their personal tax affairs based on their country of tax residence and any applicable reporting obligations.
5. What services does GMRS provide?
GMRS provides offshore employment solutions for maritime and offshore professionals on international assignments. This includes compliant contracts, payroll administration, and offshore employment structures aligned with international operations.
7. What happens if my work changes between the UK and offshore?
If your assignment changes location or status, it will be reassessed to ensure it is routed through the correct payroll structure. This ensures compliance with tax, payroll, and labour supply chain requirements.
8. Why is it important to separate GMRS and GPRS assignments?
Separating offshore (GMRS) and UK-based (GPRS) assignments prevents HMRC “deemed employer” risks, ensures correct tax treatment, and protects workers, agencies, and clients. It provides transparency and aligns with April 2026 HMRC compliance standards.