No- Dom- Can my client claims PAYE tax refund
My client is an aircraft pilot and he left the UK in 9 Sep 2009 for an overseas contact - his employer is UK based. His contact is going to be end on on 23 Aug 2010 and he intends to stay abroad looking for another job abroad. I have following questions.
- Can he claim his PAYE tax for 2010 if he continues to be stay abroad
- He will be in the UK for 6 weeks on training after finishing his current contact, Will this period be counting towards number of days he is allowed to stay in the UK. It's self funding.
- He can becomes a self-employed pilot for one of the budget airlines and can be based in abroad if he wishes. If he accept this offer and continue to be abroad, will he be able to claim 2010 tax back?
I much appreciate your help on this matter.


I am confused
What has Non-Dom got to do with it?
Presumably, non-dom or otherwise, the client was UK resident for tax purposes. Although he has been sent abroad for (nearly) a year's work, the contract does not span an entire tax year, so he will remain resident in the UK, regardless of whether he stays abroad for a couple of extra weeks in order to notch up a complete year abroad or whether he takes up another job overseas. He therefore remains liable to UK tax on his income and his employer should certainly deduct tax under PAYE. He could only claim a refund of any tax deducted under PAYE if he were not resident in the UK for tax purposes.