Statutory Residence Test - HM Revenue & Customs

The statutory residence test
Example 2
Anne is working overseas, has had a period of maternity leave and is
considering her UK residence status. She finds she needs to consider
whether she has worked sufficient hours overseas in the tax year to be
treated as working full-time overseas for the purposes of the third automatic
overseas test.
Step 1: Anne has no disregarded days.
Step 2: Anne has no sickness absence or gaps between employments. Her
normal pattern of employment is for seven hours and 40 minutes, Monday to
Friday. During the tax year she:
- worked as normal between 6 April and 2 June
- started her maternity leave on 3 June, returning to work after 26 weeks,
on 2 December
- worked from 2 to 20 December
- took annual leave across the Christmas period from Monday, 23
December through to Wednesday, 1 January, returning to work on 2
January
- worked as usual from 2 January to 5 April; taking five days of leave
from Monday, 3 February to Friday, 7 February and another three days
from Thursday, 13 March to Monday, 17 March (dates are inclusive).
Anne calculates her net overseas hours (Step 2)
- between 6 April and 2 June, she worked on 38 days (6 and 27 May
were bank holidays)
- between 2 December and 20 December she worked on 15 days
- between 2 January and 5 April she worked on 59 days
- total days worked = 38+15+59=112.
- on each day she worked for seven hours and 40 minutes, therefore her
total net overseas hours = 112x7 hours 40 minutes = 858 hours 40
minutes.
Step 3: To calculate her reference period, Anne starts with the 365 days of the
tax year and subtracts (continues on next page):
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