Not always. A pilot in France who's British but lives in France, is paid in the UK by the airline, tells me he pays income tax in the UK based on flying time i

Not always. A pilot in France who's British but lives in France, is paid in the UK by the airline, tells me he pays income tax in the UK based on flying time in UK airspace (not much, he flies long haul, though he's restricted on the number of days he spends in the UK before they'd take it all). The Maire where he lives doesn't require him to pay income tax, I don't know why but presume it's because they consider the tax to be paid in the UK.