Simon and Laura break down the basics for pilots and aircrew and international workers

If you're a pilot, steward, or stewardess working internationally and living outside the UK, or planning to, the way your income is taxed can get complicated quickly.

At LSR Partners, we’ve been speaking to more and more aircrew and airline professionals navigating the tricky waters of UK tax residence and double tax treaties. Whether you're flying commercial planes or working on private jets, it's essential to understand how your employment income might be taxed when you live in one country but take off and land in another.

Why Tax Rules for Pilots and Aircrew Are So Complicated

Unlike most jobs, international transport roles don’t neatly fit into the standard Statutory Residence Test (SRT) that the UK uses to determine your tax status.

Here’s the key challenge:

If you’re an international transportation worker like a pilot or cabin crew member and you have six or more flights that start or end in the UK, it knocks out two of the key automatic residence tests under the SRT:

• Full-time work outside the UK
• Full-time work inside the UK

That means you can’t rely on those tests to determine your tax residence status. Instead, you’ll fall into the more complex sufficient ties test, and that's where tax planning really matters.

Scenario 1: You're Still UK Tax Resident

If you’re still classed as UK tax resident, your worldwide income is taxable in the UK including your overseas earnings from airline employment. That applies whether you’re living in Spain, Ireland, or anywhere else.

Scenario 2: You Move Abroad But Still Work for a UK Airline

This is one of the most common situations we see.

Say you relocate to Spain or Ireland for personal reasons but continue working for a UK-based airline. You might be flying in and out of UK airports regularly. In this case, breaking UK tax residence is extremely tricky, and even if you do, double tax treaties between the UK and your new country of residence will determine which country has taxing rights on your employment income.

And double tax treaties vary.

• The UK–France treaty is very different from the UK–Spain treaty,
• Some treat flight time differently to ground work,
• Others determine residence based on home ownership and 'centre of vital interests.'

It’s a maze but it can be navigated with the right guidance.

Scenario 3: You Successfully Break UK Tax Residence

If you’re UK tax non-resident, any UK domestic flights you operate will still likely be taxed in the UK.

But for international flights, the situation is different.

• Income earned on non-UK routes may fall outside the scope of UK taxation.
• However, any work carried out on the ground in the UK such as training, briefings, or rest days can still be taxed in the UK.

So it's not just about where you live, it's about where and how you work.

Summary: Aircrew Tax Planning Is Not One-Size-Fits-All

Whether you’re a pilot or a member of the cabin crew, getting your tax position right is essential. With more crew members living outside the UK for lifestyle or family reasons, we expect these questions to come up more and more.

At LSR Partners, we specialise in helping internationally mobile professionals understand where they stand with HMRC, what counts as UK-sourced income, and how double tax treaties apply.

If you're planning a move abroad, or you're already living outside the UK and unsure about your tax position, let’s talk.

📍 Get the Right Tax Advice for Your Flight Path

Tax for airline professionals isn’t always straightforward but with proper planning, it doesn’t need to be a crash landing. Contact LSR Partners today to speak with our expert team and pay the right tax, in the right place, at the right time.