RFIG30920 - Residence for tax years before 2013-14: particular occupations: aircrew
This chapter only applies to tax years up to and including 2012-2013. From 6 April 2013 the Statutory Residence Test (SRT) applies. For guidance on the SRT please see RFIG20000 onwards.
If the individual is not resident and not ordinarily resident in the UK and duties of the employment are performed in the UK there is liability on the earnings for UK duties (refer to EIM40206 and EIM50045 onwards).