there is no significant break from your overseas workĪ significant break is when at least 31 days go by and not one of those days is a day where you:.

the number of days on which you work for more than 3 hours in the UK is less than 31.

you spend fewer than 91 days in the UK in the tax year.

You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and: You’ll be non-UK resident for the tax year if you were resident in the UK for none of the 3 tax years before the current tax year, and spend fewer than 46 days in the UK in the tax year. You’ll be non-UK resident for the tax year if you were resident in the UK for one or more of the 3 tax years before the current tax year, and you spend fewer than 16 days in the UK in the tax year. You’ll not be considered resident in the UK for the whole tax year if you do not meet any of the following: Read Residence, Domicile and Remittance basis Manual ( RDRM) 11720 onwards for details. Your day count may also be increased due to the deeming rule.

Read Residence, Domicile and Remittance Basis Manual ( RDRM) 13200 onwards for full details. Your UK day count may be reduced to take into account days spent in the UK due to exceptional circumstances.

If you do not meet any of these tests you will not be UK resident for that tax year

if you meet any of the automatic UK tests or the sufficient ties test, you will be UK resident for that tax year.

If you do not meet any of these tests go to step 3

if you meet any of the automatic overseas tests you will not be resident in the UK for that tax year.

if you’ve been in the UK for less than 183 days in the tax year go to step 2.

Take the following steps to find out your residence status under the SRT:

you meet one of the automatic UK tests or the sufficient ties test.

you do not meet any of the automatic overseas tests.

You’ll be resident in the UK for a tax year and at all times in that tax year if:

There is no need to consider any other tests. If you’ve been in the UK for 183 or more days you’ll be a UK resident.

application of the SRT to deceased persons.

the amount of time you spend and, where relevant, work in the UK.

Each tax year is looked at separately, so you may be resident in the UK in one year but not the next, or vice versa. The test allows you to work out your residence status for a tax year. For information about the full test, read RDRM11000 onwards. The SRT came into effect on 6 April 2013.

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