Hi,
It is all to do with where you are domiciled as in live, nothing to do with where you have your accounts.
Income arising in the United Kingdom is liable to UK income tax even though the recipient may be not resident in the UK, unless the income can be exempted or partially relieved under a
Double Taxation Treaty.
If you are
resident in the UK, you will normally pay UK tax on all your earned income,
wherever it arises.
Where you are a member of an aircraft crew, inland revenue normally treat your duties as performed in the UK if
- the voyage or flight does not extend to a place outside the UK, or
- you are resident in the UK and the voyage or flight begins or ends in the UK, or
- you are resident in the UK and embarked on part of a voyage or flight which begins or ends in the UK.
If you are
not resident in the UK, inland revenue will generally tax you on any UK pensions or on earnings from employment the duties of which are carried on in this country. Where your duties are carried on partly in the UK and partly abroad, an allocation, based on days worked in the UK and days worked abroad, will normally be made to ascertain the earnings for duties carried on in this country which are liable for UK tax.
J