Tax liable - all crews flying to the US?

[Airbubba]

Originally Posted by Deltasierra010

Although the U.K. does not have different state taxes where your main home decides where you pay taxes. The term “Domiciled” is used so if you are an Expat and live in Spain you pay Spanish taxes, as part of that is you cannot live in the UK for more than half the year. There are very complex and strict rules and the revenue are very tenacious overseeing expat tax accounts.
An airline pilot UK citizen could “domicile” himself in HK pay tax there but could not visit U.K. for more than 183 days a year, but if he had a wife and kids in the UK there would be problems.

The rules are stricter for U.S. citizens and green card holders.

Foreign Earned Income Exclusion - Physical Presence Test

You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. The 330 qualifying days do not have to be consecutive. The physical presence test applies to both U.S. citizens and U.S. resident aliens.

The physical presence test is based only on how long you stay in a foreign country or countries. This test does not depend on the kind of residence you establish, your intentions about returning to the United States, or the nature and purpose of your stay abroad. However, your intentions with regard to the nature and purpose of your stay abroad are relevant in determining whether you meet the tax home test, as explained under Chapter 4 of Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

https://www.irs.gov/individuals/inte...-presence-test