The comment has been made that most of the Excel 767 pilots last year were UK/EU nationals. This is certainly true. However what has been ignored is that ALL the UK nationals did not qualify on the 300 (approx) days a year out of the UK required (based on location at midnight) to obtain tax exemption on their paid offshore US$ earnings. Thus they all owe tax for last year and will if they return this year - but how many will pay it?. .BALPA and the IPA should follow this up.