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 they are resident in the UK. 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 and employees 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 work is varied for international transport workers who have a relevant job on a vehicle, aircraft or ship.

In the context of employment as a member of aircrew, a relevant job is one where the duties of the employment are performed on an aircraft while it is travelling, and substantially all of the trips made in performing those duties are ones that involve crossing an international boundary. HMRC’s