thanks for your reply....the past 4 years i have been spending less than 60 days in HK to qualify for tax exemption as aircrew....HK tax department always accepted it...for exemple my HK immigration travel record shows that i spend 47 days in 2011-12 and 38 days in 2012-13...i fly a private airplane based at HK airport, i live outside HK and always go to HK the very same day i have to work and always leave HK the very same day i land in HK after a trip....now they want me to pay all back taxes, over 600K HKD..lately they got my roster from my work but my work dont know where i go after i land in HK after a trip, i guess tax department think i live in HK between trips and cant be bothered to use my immigration travel records that clearly show that i am in HK less than 60 days/year...i always go to shenzhen china and seat sit there...so im fighting it because as long as i am in HK less than 60 days/year via immigration records i should qualify for exemption..what do you thinK?