Pilots, cabin crew, and international transport workers have unique rules under HMRC’s Statutory Residence Test. In this episode, Simon Roue and Laura Sant of LSR Partners unpack what counts as a UK workday, how 'deemed days' impact residency, and how tax treaties affect income for internationally mobile employees.

Key topics include:

• Statutory Residence Test and international transportation workers
• Deemed days vs. physical presence
• Workday definitions under HMRC for pilots
• Section 690 agreements and payroll relief
• Tax treaty variations (Spain vs. UAE)
• Risks of UK residency assumptions

If you’re flying for a living or advising someone who is, this episode breaks it all down.

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