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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Residence: Particular Occupations: Aircrew

If the individual is not resident and not ordinarily resident in the UK and duties of the employment are performed in the UK there is liability on the earnings for UK duties [refer to EIM40206, EIM40221 and EIM50045 onwards].

If you have any problems regarding the residence status please refer to

  • E-mail - SPT, PTI Advisory, Residence & Domicile Technical Team Mailbox

or, submit your enquiry to

  • Specialist Personal Tax, PTI Advisory

Residence & Domicile Technical Team
St Johns House
Merton Road
L75 1BB