³ÉÈËÓ°Òô

Aircrew


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Aircrew


Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

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

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL NOW
Powered by
  • 20 Mar 2025 15:51

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

Popular Articles

Corporation Tax

Carried-forward losses restriction

Carried-forward losses restrictionOverview of the carried-forward loss restrictionAn important restriction in the use of losses carried forward was introduced by Finance (No 2) Act 2017. Subject to a de minimis of £5m (known as the deductions allowance), most carried-forward losses are restricted to

14 Jul 2020 11:09 | Produced by Tolley Read more Read more
Corporation Tax

Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

14 Jul 2020 13:24 | Produced by Tolley in association with Will Sweeney Read more Read more
Corporation Tax

Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

14 Jul 2020 13:49 | Produced by Tolley Read more Read more