International transportation workers
3.64 The consultation document did not propose any specific rules for international transportation workers, such as pilots, truck drivers and mariners. However, several responses raised questions about how they would be treated and contended that specific rules might be needed. Some suggested that international transportation workers based abroad could become resident too easily under the test.
Government response
3.65 The Government does not believe that the proposed test will have a disproportionate impact on international transportation workers who are based abroad. For example, an individual based outside the UK would be likely to be non-resident if they spent fewer than 90 days in the UK, especially if they had not been resident in the previous three tax years.
However, the Government accepts that specific rules should apply to international transportation workers in respect of FTWA and FTWUK.
Does it need any further spelling out that the intention is that if you go abroad to work full time you are not resident as long as you only come back for less than 91 days and work less than 20 days in UK. Sheesh. Alternatively file a preventative tax return or why not make a donation just in case at your local tax office. cheques payable to Liz W PLC.
They're trying to make it simpler. Grrrrrrrr.
