Tom Chan
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Overseas airline pilot operating flights to/from UK. Is it considered as earning UK income?
Hi HMRC team, I have obtained my BNO visa in Jun 2023. I am a non-resident for the 2023-24 tax year according to the SRT. I am employed as an airline pilot in one of the airlines in Hong Kong. I have operated a few flights to/from UK during the tax year period. My understanding is that for non-resident only UK incomes are taxable. So my questions are: 1. Am I considered as having earned UK income because of those UK flights? 2. If yes, then I have to fill in self assessment forms SA100, SA102 (employment) and SA109 (resident status). Is it correct? Thanks you so much