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Do ‘resident cruisers’ pay income tax?

Do ‘resident cruisers’ pay income tax?

Do ‘resident cruisers’ pay income tax?  Jess Brooks
Published on: 21/01/2026

Living on a cruise ship doesn’t automatically mean escaping UK tax. Residency is determined by the Statutory Residence Test, not lifestyle. We explain when ‘resident cruisers’ may still be liable to UK income tax.

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