Statutory Residence Test - HM Revenue & Customs

The statutory residence test
across the reference period, the number of days should be rounded down to
the nearest whole number.
Annual leave and parenting leave
1.17 Annual leave, when you are employed, is paid days that you are allowed
to be away from work. ‘Parenting leave’ means maternity leave, paternity
leave, adoption leave or parental leave (whether statutory or otherwise
allowed by your employer). If you are self employed, carrying on a trade,
vocation or profession, annual leave and parenting leave is time off from work
for the same purposes as the purposes for which annual leave or parenting
leave is granted to employees.
What are reasonable amounts of leave?
1.18 What is a reasonable amount of annual and parenting leave will depend
on your situation, including the:
nature of your work
standard number of annual or parenting leave days in the country in
which you are working.
1.19 If you are self employed, carrying on a trade, vocation or profession what
are reasonable amounts should be assessed against the annual leave or
parenting leave an employee doing similar work might reasonably expect to
be entitled to.
What is a non-working day embedded within a block of leave?
1.20 Non-working days are days when you are not normally expected to work
(according to your contract of employment or your usual pattern of work) and
when you do not, in fact, work. For example:
weekends if your normal working pattern is Monday to Friday;
if you have an alternative working pattern any days that you are not
normally required to work
public holidays might also be regarded as a non-working day if you are
not normally expected to work on them
1.21 Non-working days, be they a single day or a series of non-working days,
are only considered to be embedded within a block of leave if they are:
preceded by at least three consecutive days of annual, parenting or
sick leave
followed by at least three consecutive days of annual, parenting or sick
leave.
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