Statutory Residence Test - HM Revenue & Customs

The statutory residence test
If you meet these criteria, you will be resident under the third automatic UK
test.
1.37 If you identify a period of 365 days when you have worked full-time in the
UK, but you do not then meet the 75% test relating to that 365-day period, you
must consider whether there is another 365-day period when you do meet the
75% test. If there is no such period, you do not meet the third automatic UK
test.
1.38 The third automatic UK test does not apply to you if:
you have a relevant job, at any time in the relevant tax year, and
at least six of the trips you make in that year as part of that job are
cross-border trips that:
begin in the UK
end in the UK, or
begin and end in the UK.
Example 10
Henri travels to the UK on 1 July 2013 to start a new job on the following day.
His posting finishes on 1 July 2014 and he leaves the UK on 6 August 2014,
400 days after he arrived in the UK. Over the 365-day period to 30 June 2014
Henri calculates that he worked full-time in the UK and has not taken a
significant break from his UK work during this period. Part of the period of 365
days falls within the tax year 2013-14 and part falls within the tax year 2014-
15.
Over the period of 365 days ending 30 June 2014 Henri works for over three
hours on 240 days, 196 (80%) of which are days when Henri worked for more
than three hours in the UK. At least one day when Henri does more than three
hours work in the UK falls within the tax year 2013-14 therefore Henri is
resident in the UK under the third automatic UK test for tax year 2013-14.
There is also at least one day when Henri does more than three hours work in
the UK within the tax year 2014-15, so Henri also meets the third automatic
UK test for that year.
(Example 11 on next page.)
RDR3 24