Statutory Residence Test - HM Revenue & Customs

The statutory residence test
for each gap, up to a maximum of 30 days in a tax year, or the modified
amount in another relevant period (see Table E for split year Case 1 and
Table G for split year Case 6).
Example 1
Jack is calculating his reference period and has two gaps between
employments within the 365-day period he is considering.
The first gap was of 21 days and the second one was of five days. Jack does
not work at all in either gap. As the first gap exceeded the maximum number
of days for a single gap, Jack can only subtract 15 days from his reference
period in relation to this gap between employments. He can subtract the full
five days of the second gap.
Jack therefore subtracts a total of 20 days for gaps between employments
from his 365-day period under Step 3 of the sufficient hours calculation.
1.13 The provisions about gaps between employments do not apply if you are
self-employed; you cannot make deductions from the relevant period for gaps
between self-employed work periods.
1.14 You should also read the significant break from overseas work
information below.
What other days can reduce the reference period?
1.15 When you are calculating your reference period you should subtract the
following:
days when you would have worked but were on sick leave and you
could not work as a result of your illness or injury
days when you would have worked but were on annual leave or
parenting leave from work (provided these amounts are reasonable)
any non-working days embedded within a block of leave - annual,
parenting or sick leave you have subtracted under either of the two
bullet points above.
1.16 No reduction under paragraph 1.13 above may be made in respect of a
disregarded day. So if you work:
for more than three hours in the UK (for the purposes of calculating
whether you have worked sufficient hours overseas) or
for more than three hours overseas (for the purposes of calculating
whether you have worked sufficient hours in the UK)
on a day and then take a half day of annual leave, you should subtract this
day as a disregarded day and not as a half day of annual leave. If these types
of leave, when added together, do not add up to a whole number of days
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