Telephone: + 44 (0)1243 582926  Mobile: + 44 (0)7795671536  Email: baktax@aol.com 

If you are a pilot or cabin crew with duty flights in or out of the UK, either all or a proportion of your earnings will be taxable in the UK. This is subject to whether you can claim to be regarded as not-resident/not-ordinarily resident in the UK and the availability of claiming allowances and expenses.  

Foreign National Pilots and Aircrew

Many airlines such as Ryanair and Easyjet are employing large numbers pilots from overseas eg Sweden, Germany, Ireland,  France, Netherlands  etc, who remain living in their home country but commute to the UK to take up their flying duties.

If you are in this situation you are probably paying tax in full on your earnings despite being not-resident in the UK. The good news is you can claim a refund of the tax deducted in respect of the proportion of your earnings from non-UK duty flying time. This is provided you have not made a permanent move with your family to the UK. You should however take local advice on your tax position in the country where you live.  

I will gladly review your circumstances and complete your annual self assessment tax return together with the duty flight calculations and make the appropriate tax repayment claim on your behalf.  

UK National Pilots and Aircrew 

Following on from the tax case of the BA pilot Shepherd, it is not so easy for  UK national pilots and cabin crew  to claim a non-residence status even where flying time outside the UK remains within the 90 day average and 182 day annual UK visit limitations.  

It will be necessary to demonstrate that you have made a permanent move with your family to another country and settled there, to have a chance of your claim succeeding. Local taxation advice should also be taken in that country.

I will happily review your circumstances and complete your annual self assessment tax return together with the duty flight calculations as necessary, to make the appropriate claims on your  behalf. 

MEETINGS AT STANSTED, BISHOP'S STORTFORD, GATWICK,  CRAWLEY, HORLEY  OR HEATHROW MAY BE ARRANGED.