Statutory Residence Test - HM Revenue & Customs

Days spent in the UK
Example 24
Shirley flies from Spain to Heathrow Airport where she disembarks her plane
and transits to catch a second flight from Heathrow to Glasgow.
Her journey from Spain to Heathrow counts as work done overseas
(assuming the cost would have been tax deductible had she met it herself).
Once she disembarks the plane, the time she spends in the airport terminal
and flying to Glasgow counts as work done in the UK.
Example 25
Robert travels to the UK from Paris by Eurostar and leaves the train at
London St Pancras to catch connecting trains to Glasgow. The costs of his
journey would have been tax deductible had he met them himself.
His train journey from Paris to St Pancras counts as work done overseas.
After disembarking at St Pancras, the rest of his journey counts as work done
in the UK.
There is a different rule if you have a job on board a vehicle, aircraft or ship
which is a relevant job.
Workers with jobs on board vehicles, aircraft or ships (relevant
jobs)
3.25 If you have a job on board a vehicle, aircraft or ship, you might have a
‘relevant job’. If so, some parts of the statutory residence test will apply
slightly differently to you.
You have a relevant job if:
you hold an employment where your duties consist of duties which are
performed on board a vehicle, aircraft or ship while it is travelling, or
you carry on a trade and the activities of that trade or the services you
provide are on board a vehicle, aircraft or ship while it is travelling and
you have to be present in person on board the vehicle, aircraft or ship
while it is travelling
and substantially all of the trips you make in performing those duties or
carrying on those activities are cross-border trips; that is trips that involve
crossing an international boundary at sea, in the air or on land.
(Example 26 on next page.)
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