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Where Taxpayers and Advisers Meet

Statutory Residence Test - UK Work question

Posts: 8
Joined: Tue Dec 20, 2016 5:19 pm

Statutory Residence Test - UK Work question

Postby johnuk » Fri Jan 19, 2018 12:20 pm

I am trying to get to grips with the statutory residence test. In particular the third automatic UK test which relates to full time work in the UK.

HMRC Guidance notes states you will be resident if:

"1.36 You work full-time in the UK for any period of 365 days, with no significant break from UK work"

It then later attempts to define a significant break:

"You will have a significant break from UK work if at least 31 days go by and not one of those days is a day on which you: 

work for more than 3 hours in the UK, or
would have worked for more than 3 hours in the UK, but you do not do so because you are on annual leave or sick leave"

I am planning leave the UK before the start of the next tax year and I should mention I am a director of a UK company which I own 100%. So I am really trying to find out what constitutes a significant break from UK work. If I leave the UK 1st April 2018 to live overseas and then come back a few days to visit my business let's say 2 months later. Is that 2 months away a significant break ?

Posts: 432
Joined: Wed Aug 06, 2008 3:35 pm

Re: Statutory Residence Test - UK Work question

Postby RMC » Wed Feb 28, 2018 9:08 pm

Where are you going? What country do you come from? Do you also work / pay taxes there?

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