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Old 12th Aug 2010, 03:06
  #13 (permalink)  
212man
 
Join Date: Oct 1999
Location: Den Haag
Age: 57
Posts: 6,360
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Any UK based pilot considering going on an equal time overseas roster needs to carefully consider their plans regarding tax. Tax free status and a 6/6 rotation are mutually incompatible under the UK regime (unlike many other countries ) Even somewhat appropriate rotations like 8/4 became more difficult when the days in the UK entering and leaving became accountable - where previously they didn't count.

The following document outlines the basics (replaces the former IR20 document that ceased to be valid last year):

http://www.hmrc.gov.uk/cnr/hmrc6.pdf

The following also has further links of interest:

HM Revenue & Customs: Residence and domicile: amendments to the residence and domicile tax rules
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