A close relative works for the London office of a Swedish company and has done so for several years. He resigned to work full time in Sweden for the same company for a year to provide cover for parental leave, and his contract ran from 15th March 2017 to 31st March 2018. He resumed employment with his UK branch on 1st April 2018 (Easter Sunday) and with Monday being a holiday he physically returned to work on Tuesday 3rd April 2018 i.e 4 days UK work in the tax year.
During the period 6th April 2017 to 5th April 2018 he was present in the UK for 42days.Within that time he spent 24 days in his UK home.
The HMRC document RDR3 on the Statutory Residence Test on the The third automatic overseas test paragraph 1.7 says "You work full-time overseas over the tax year, without any significant breaks during the tax year from overseas work etc."
He meets the criteria of less than 91 days in UK & those fewer than 31 days working in UK in current tax year, and fewer than 30 days in his only home.
However before starting to work on the detail for the SA109 form does the fact that he resumed employment in the UK 4 days before the end of the UK tax year disqualify him from being deemed "Not Resident"?
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