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Aircrew


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Aircrew


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
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STOP PRESS: The remittance basis is abolished from 6 April 2025, although this only applies to foreign income and gains arising on or after that date. The remittance basis rules still apply to unremitted income and gains arising before that date but remitted later. The legislation is included in FA 2025. For more details, see the Abolition of the remittance basis from 2025/26 guidance note.

Statutory residence test

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 he is 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 the Statutory residence test guidance note.

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 he works in the UK. The way in which those tests normally

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  • 16 Apr 2025 07:42

Home/ Tolley Tax Guidance/ Employment Tax / PAYE for employees

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