Statutory Residence Test - HM Revenue & Customs

Days spent in the UK
would have worked for more than three hours in the UK, but you do not
do so because you are on annual leave, sick leave or parenting leave.
If you have a significant break from UK work you will not qualify for full-time
work in the UK.
3.20 You will have a significant break from overseas work if at least 31 days
go by and not one of those days is a day on which you:
work for more than three hours overseas, or
would have worked for more than three hours overseas but you do not
do so because you are on annual leave, sick leave or parenting leave.
If you have a significant break from overseas work you will not qualify for fulltime
work overseas.
Location of work
3.21 In most cases work is considered to be done at the location where it is
actually done rather than where an employment is held or a trade, profession
or vocation is carried on.
Example 23
Robert is an employee of a French clothing manufacturer and he is based in
Paris. He spends two days each month working in Glasgow to meet company
clients. For those two days Robert is working in the UK, regardless of where
he is usually based.
3.22 Any work you do during your journey to or from the UK counts as
overseas work whether you travel by air, sea or through a tunnel under the
sea. If you are crossing the land border between Northern Ireland and the
Republic of Ireland, work you do in Northern Ireland is work done in the UK,
work done in the Republic of Ireland is work done overseas.
3.23 For journeys to the UK, the overseas work period ends when you
disembark from that aircraft, ship or train in the UK.
3.24 For journeys from the UK, the overseas work period starts when you get
on the aircraft, ship or train taking you out of the UK.
(Example 24 on next page.)
RDR3 40