The application of the new rules will probably make no difference to visiting crew members from another state.
The new rules will, however, enable HMRC to pursue, for whatever purpose and to greater effect, those who have left England to take up residence elsewhere but whose work brings them back into the country on a regular basis.
The residence rules in the UK are, in the main, just that, rules. There is little at the moment that is statutory relating to residence or domicile. The rules are in a complete mess and it would significantly clear the air were there to be a proper test of residency which could then be put into the statute book for the distinct and definite clarification of points which, up until now have been at the discretion of the revenue and on occasion the interpretation of the courts.
