SRT - significant break in overseas work

[ac34856]

A person completes a 3 year overseas contract and visits the UK at a single address for 21 days
during the 3rd year of the contract.

At the end of the 3 year contract there is a six week gap until the start of the new tax year. The
person has 2 UK ties and has accessible accommodation but is not intending to be present after
the end of the contract remaining overseas to complete volunteer work. Depending on how many
days are possible he/she may visit to see family but not make more than 6 border crossings within
the tax year.

Is is possible that he/she is considered UK tax resident?

It can be assumed that the previous 3 years up to the end of the contract, the person meets the
requirement for the automatic overseas residence test by virtue of significant hours overseas.

How many days can he/she be present in the UK within the 6 weeks until the end of the tax
year while they are completing volunteer work? Their normal overseas residence is ended as
regards the permanent address but accommodation is available during the volunteer work.

Does volunteer work of more than 3 hours per day overseas prevent the significant break from
overseas work applying assuming they are overseas for this work?

[maths]

There appears to be a significant break in his overseas work due to the 6 weeks after the contract has ended; voluntary work doesn't help [FA 2013 Sch 45 para 26(8)].

Therefore in that tax year he will not satisfy the third automatic overseas test. He doesn't seem to satisfy either of the two other automatic overseas tests.

He doesn't appear for that tax year to satisfy any of the automatic UK tests nor the STT.

This suggests he is non-resident for that tax year.