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Posted Thu, 01 Feb 2024 16:19:17 GMT by
Dear, I am resident & domiciled in Belgium and I am being offered a job position in the UK as an airline pilot for an airline headquartered in London Heathrow and I will be operating international flights to & from the UK only . This will be my sole and only employment income. Could you confirm that pursuant to the Article 15 § 3 of the Double Taxation Treaty in between Belgium & the UK, the employment tax will have to be paid in Belgium and this even though the entire activity is performed to/from a UK airport ? Thanks for clarification. Regards,
Posted Fri, 02 Feb 2024 15:45:34 GMT by HMRC Admin 20 Response
Hi Speedbird,
That is correct. if you proceed with the job, you will need to submit a claim for an NT code and refer to the article in your application.
Thank you.

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