Tax
Joined: Dec 2000
Posts: 1,543
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From: Samsonite Avenue
It is possible. I am carrying out due diligence on a wide-body commuting job in Asia that is akin to part-time with blocks of days off each month.
As there would be at least 6 trips per year in a working capacity as a crewmember in or out of LHR, the third UK and overseas statutory residence tests (SRT) would not apply, as HMRC would view it as a ‘Relevant Job’ and I would therefore be exempt from those SRT tests. Providing I do not spend more than 183 days in the UK and since I own a second residential property in Spain, which I would spend more than 30 days at every year, then my maximum number of days allowed in the UK would be determined by my number of ties I have to the UK as set by HMRC.
It would allow me 120 days in the UK with every third year allowing me up to and including 182 days. Spain is far easier to assess as the threshold is 183 days and as I have no family living there permanently, plus given I would spend more days in the UK than in Spain, they could not class it as my primary residence either. I would therefore not meet the residence criteria for income tax purposes.
Sorry for the long winded explanation and for the thread drift from the OP's initial topic.
As there would be at least 6 trips per year in a working capacity as a crewmember in or out of LHR, the third UK and overseas statutory residence tests (SRT) would not apply, as HMRC would view it as a ‘Relevant Job’ and I would therefore be exempt from those SRT tests. Providing I do not spend more than 183 days in the UK and since I own a second residential property in Spain, which I would spend more than 30 days at every year, then my maximum number of days allowed in the UK would be determined by my number of ties I have to the UK as set by HMRC.
It would allow me 120 days in the UK with every third year allowing me up to and including 182 days. Spain is far easier to assess as the threshold is 183 days and as I have no family living there permanently, plus given I would spend more days in the UK than in Spain, they could not class it as my primary residence either. I would therefore not meet the residence criteria for income tax purposes.
Sorry for the long winded explanation and for the thread drift from the OP's initial topic.
Joined: Mar 2010
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From: In the twilight zone
Can you please explain how you satisfy the uk non tax resident criteria at the same time as not spending enough time in Portugal to be classified as a tax resident ( full or non-habitual). Gaming the system between two EU countries to not pay tax in either sounds like it will end in tears
Joined: Feb 2001
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From: The Winchester
Depends which "tax break" you are thinking of. According to one or two conversations I have had with Portuguese residents there are certainly some financial advantages to be had by living there even if you are still gainfully employed.
Joined: May 2016
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From: The EU
Joined: Feb 2001
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From: The Winchester
Joined: Nov 2012
Posts: 53
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From: US
Probably both. I've tried to manage uk tax myself, but the bankrupt UK are on a tax grab, and refuse the most reasonable claims, and allowances are mostly gone, so accountants seem better at getting stuff through (recommendations welcome). Plus, having a taxable income >100k is a waste of effort - very few countries have a higher rate for captains, cross subsidising very low tax levels for the socialist voting base.
Joined: Jan 2025
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From: Mars
Yes, I have EU citizenship as well as UK, so can quite easily set up residence in any EU state. I am looking to speak to a professional who can advise which EU state/territory offers the best options .. or indeed further afield.
I read about Portugal, but not sure if it's still the case? I also read about some people who ensure they aren't tax resident anywhere - by not being tax resident in the UK (only paying the minimum on time spent working in the UK) and also not spending any amount of time in any other country to meet local tax thresholds.
I read about Portugal, but not sure if it's still the case? I also read about some people who ensure they aren't tax resident anywhere - by not being tax resident in the UK (only paying the minimum on time spent working in the UK) and also not spending any amount of time in any other country to meet local tax thresholds.
