Statutory Residence Test - HM Revenue & Customs

Days spent in the UK
in order to meet the third automatic overseas test you must not work
more than three hours a day in the UK on more than 30 days in the tax
year;
in order to meet the third automatic UK test more than 75% of days on
which you work for at least three hours must be days spent working in
the UK;
you will have a work tie if you work more than three hours a day in the
UK on 40 days or more.
3.15 Even though days on which less than three hours of work is carried out
in the UK are ignored for SRT purposes, they should still be taken into
account when you are calculating your UK taxable income.
3.16 You will need to keep records which allow you to identify the number of
hours you have worked in a given day.
Travel to or from a temporary workplace whilst working full-time
overseas
3.17 If:
you work full-time overseas
your permanent workplace is overseas
you occasionally travel to a temporary workplace in the UK
the cost of travelling between your workplace overseas and the temporary
workplace in the UK is a tax deductible expense and so the time spent
travelling is treated as time spent working.
Example 19
Maalav is working overseas, he has to travel to the UK for a business meeting
in London, (the place of the business meeting is a temporary workplace)
arranged for Monday morning at 9.00am. The cost of the journey would have
been deductible for tax purposes had he met it himself.
Maalav flies to the UK on Sunday evening; he disembarks his plane at
6:00am on Monday at Heathrow and after clearing immigration and customs
leaves the terminal at 7.30am. Maalav travels directly to his business meeting
arriving there at 8.45am. The meeting lasts two hours after which he returns
to the airport for a return flight the same day.
The time spent travelling from overseas up to the point of disembarking at
Heathrow counts as work done overseas. Time spent travelling from
disembarking at Heathrow to the place of his business meeting counts as
work done in the UK, as does the duration of the meeting and the return
journey to Heathrow. As Maalav worked for more than three hours in the UK
on this day it is also a UK work day.
RDR3 38