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Where Taxpayers and Advisers Meet

working days in the UK

zom
Posts:12
Joined:Wed Aug 06, 2008 4:00 pm
working days in the UK

Postby zom » Thu Feb 18, 2021 5:46 pm

Hello,

I'm non UK resident (working abroad). I'm trying to understand the 30 days working in the UK rule. I understand a working day is any day greater than 3 hours work, and includes charity or volunteering and travel.
My international travel is greater than 3 hours so does this day count as a working day? If so, does travelling on a weekend still count still count as a working day?
Thanks,

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: working days in the UK

Postby maths » Fri Feb 19, 2021 12:04 am

Time spent travelling may count as time spent working.

This is the case where work is actually carried out whilst travelling OR even if no work is actually carried out whilst travelling expenses incurred on travelling are tax deductible but only under certain provisions of ITEPA 2003.

The tests are a bit technical.

Week ends are treated in the same way as normal week days in ascertaining whether the more than 30 day test is met. However, weekends may reduce the 365 day period when ascertaining if the overseas working test is satisfied.

Unfortunately, whilst you questions appear simple the legislation is complex.

zom
Posts:12
Joined:Wed Aug 06, 2008 4:00 pm

Re: working days in the UK

Postby zom » Wed Feb 24, 2021 7:14 pm

Thanks Maths, I thought it may not be simple. I travel to the UK for holiday (no business travel expenses) but do work for a few days during each trip. Either for my foreign employer or for my own UK company. Can you point me to the appropriate legislation or any HMRC cases.

I'm here in the UK and have read about COVID and exceptional circumstances (which seem to apply to me as my country of work/residence is not allowing people from the UK to return). Which adds even more complexity. And I'm not sure of being on furlough (employed but not being paid) relates to the max of 31 days for a significant break. Any ideas?

maths
Posts:8507
Joined:Wed Aug 06, 2008 3:25 pm

Re: working days in the UK

Postby maths » Wed Feb 24, 2021 11:53 pm

A UK work day is one where work is done in the UK.

Relevant legislation is contained in Finance Act 2013 and some amendments are contained in Finance Act 2020.

It's all mind blowing !!


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