Freelance Crew Tax Basics

Usually decided by days present and ties. The US counts this year's days in full, a third of last year's and a sixth of the year before: 183 or more (with at least 31 this year) makes you resident. The UK uses the Statutory Residence Test, starting with 183 days in the tax year.

No employer withholds for a contractor. In the US, self-employment tax is 15.3% (Social Security and Medicare) on net earnings of $400 or more, paid with quarterly estimates on Form 1040-ES. In the UK, Self Assessment with payments on account on 31 January and 31 July, including Class 4 National Insurance.

The IRS generally asks for 3 years, longer in some cases. HMRC asks self-employed people to keep records for at least 5 years after the 31 January deadline for that tax year.

Business travel away from home is generally deductible: in the US ordinary and necessary costs, with meals usually 50%; in the UK hotels, meals on overnight trips and fares, but not travel between home and your usual workplace.

Registration is required once taxable turnover over the last 12 months goes above £90,000 (from 1 April 2024).

It depends on where you are resident, where the work is done and any tax treaty between the countries. The UK also has special rules for international transport workers. This is where an adviser who knows crew earns their fee.

In the US, self-employed people may use the standard meal allowance instead of actual meal costs, but lodging must be actual cost. Other countries differ; keep every receipt either way.

Receipts, Expense Reports, Invoices, days away by country and the Tax-Year Pack keep the records your adviser asks for in one place, and the Tax Set-Aside shows what to put by from each payment.

General information checked October 2026. Tax rules and rates change every year and depend on your circumstances. Always check with a qualified tax adviser before you act.