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Where Taxpayers and Advisers Meet

Interpretation cross-border trips residence test pilot

pjbp
Posts:24
Joined:Wed Aug 06, 2008 3:50 pm
Interpretation cross-border trips residence test pilot

Postby pjbp » Tue Jan 31, 2017 6:17 pm

The third automatic overseas test does not apply if at least 6 of the trips you make as pilot are cross border trips that 1. Begin in the UK 2. End in the UK or begin and end in the UK. How should this be interpreted in the following case. Longhaul pilot full time employed in Qatar. Rostered for flight to London starting in Doha and returning 24 hours later from London to Doha. Is this considered as begin in the UK? Or end in the UK or should this be interpreted as begin in Doha and end in Doha? Is this considered as one trip or two trips? E.g. Does the crew scheduler eventually decide if this pilot should pay tax in the UK by becoming a resident while the pilot visits the UK as a passenger less than 90 midnights....??

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Interpretation cross-border trips residence test pilot

Postby maths » Tue Jan 31, 2017 8:07 pm

A “cross-border trip” is a trip which involves crossing an international boundary.

The “6 trip” restriction refers to cross-border trips but only if the trip begins or ends or begins and ends in the UK.
Rostered for flight to London starting in Doha and returning 24 hours later from London to Doha. Is this considered as begin in the UK? Or end in the UK or should this be interpreted as begin in Doha and end in Doha? Is this considered as one trip or two trips?
Doha to London is one trip [ends in UK]
London to Doha is one trip [begins in UK}

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: Interpretation cross-border trips residence test pilot

Postby maths » Tue Jan 31, 2017 8:49 pm

It's not overly helpful to keep raising different aspects of your problem in different postings.

pjbp
Posts:24
Joined:Wed Aug 06, 2008 3:50 pm

Re: Interpretation cross-border trips residence test pilot

Postby pjbp » Fri Feb 03, 2017 1:19 pm

My sincere apologies.....
To continue on this matter. If more than 2 return flights to UK and other ties make me a resident in UK i will become resident in two countries; UK and Qatar. Where will my employment income from Qatar based company be taxed in Qatar or UK? Please advise.....


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