Statutory Residence Test - HM Revenue & Customs

The statutory residence test
Example 11
Frank works full-time in Paris for a branch of a multi-national export company.
He comes to work in the UK every month for two days each month; on both
days he works for more than three hours in the UK. On 1 September 2013
Frank is seconded to work in the UK for a period of two years. Frank returns
to the Paris office and works there for more than three hours on two days
each month.
In the period of 365 days ended 5 April 2014 Frank calculates he worked fulltime
in the UK (the days worked overseas are identified and disregarded at
Step 1 of the calculation of full-time work overseas). As Frank worked for
more than three hours on two days each month in the UK prior to September
2013, Frank did not have a significant break from UK work.
In the 365-day period ending 5 April 2014 Frank worked for more than three
hours on 240 days. However only 150 days (62%) were days when Frank
worked for more than three hours in the UK. Using that 365-day reference
period Frank would not be resident in the UK under the third automatic UK
test for 2013-14. Frank needs to check the 75% test against another 365-day
period.
In the 365-day period ending 31 August 2014, Frank calculates he worked
full-time in the UK. Again days worked overseas are identified and
disregarded at Step 1 of the calculation of full-time work overseas. In the 365-
day reference period ending 31 August 2014 Frank worked for more than
three hours on 230 days; 210 days (91%) were days when Frank worked for
more than three hours in the UK. Part of this 365-day period falls within tax
year 2013-14 and at least one day in 2013-14 is a day on which Frank worked
for more than three hours in the UK. Therefore, using the 365-day reference
period ending 31 August 2014 Frank is resident in the UK under the third
automatic UK test for 2013-14.
(Example 12 on next page.)
RDR3 25