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Pilots and Cabin Crew
We provide detailed advice and compliance services for pilots and aircrew.
This may be of particular interest to those pilots and cabin crew who are looking to become not resident in the UK; maintain a not resident status here or are considering a return to the UK.
While it is quite possible to achieve a not resident status and gain significant tax benefits, it is also quite possible to spend a substantial amount time out of the UK (and appear to be within the visit restriction requirement) but still remain resident in the UK.
It is also a fact the HM Revenue & Customs look very closely at an individuals personal affairs if their residence status comes under review.Indeed recent cases such as Gains-Cooper and Shepherd have significantly strengthened the Revenue's hand. While it is therefore quite possible to achieve an NR/NOR status it is vital that detailed planning is taken and complied with.
Further, as pilots and cabin crew are likely to perform at least some of their duties in UK airspace, a proportion of their salary is probably liable to tax here. A review of UK duty time and the effect of Double Taxation Agreements is therefore vital. If paid from the UK it is likely that the annual salary will need to be included on your annual tax return and a claim made for a deduction in respect of non UK duty time.
Did you know that all and any of the following could have an impact on your claim to be not resident
- Where you are based
- What your contract says
- Where and in which currency you are paid
- Where you pay your tax
- Where your "settled domestic lifestyle" is
- Where your family live (despite independent taxation!)
- The number of days spent in the UK
- The number of days in the jurisdiction that you are living
More information is available on our residence page.
MJH tax consultants have been advising pilots on UK taxation and residence for almost thirty years if you would like further help or advice please contact us