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Residence status of international aircrew

The starting point for determining the tax treatment of an individual who is employed to work on board an aircraft, as with any other employee, is to determine whether they are resident in the UK. For tax years 2013/14 onwards, the statutory residence test (SRT) in FA 2013, Sch 45 determines an individual's residence for tax purposes. For more on the SRT, see Division E6.1.

The SRT rules include various tests that depend on the amount of time the person spends working in the UK or overseas, or the number of days on which they work in the UK. The way in which those tests normally work is varied for international transport workers who have a relevant job on a vehicle, aircraft or ship. A number of important tax cases concerning the residence status of pilots are relevant up to 2012/13 (see Division E6.1), and continue to be relevant when determining earlier years' residence status.

In the context of employment as a member of aircrew, a 'relevant job' is one where the