Statutory Residence Test - HM Revenue & Customs

Days spent in the UK
3.30 If you have a relevant job but make fewer than six cross-border trips in a
tax year, the third automatic UK test and the third automatic overseas test will
apply to you in determining your residence status.
Workers with relevant jobs and the UK work tie
3.31 For the purposes of the work tie, on any day on which you make a crossborder
trip starting in the UK, you will be treated as having worked more than
three hours in the UK on that day.
Example 28
Amit has a relevant job and he starts work as cabin crew an hour before his
plane takes off from the UK for a continental destination. Although he only
worked for one hour in the UK, for the purposes of the work tie this day counts
as a UK work day.
3.32 If your cross-border trip starts from outside the UK, you will be treated as
not having worked more than three hours in the UK, provided you do not
make another trip on the same day which starts in the UK.
3.33 For any day on which you do not make a cross-border trip the normal
work tie rules apply, so you will have a day that counts as a day for the work
tie if you actually work in the UK for more than three hours. This would include
work-related activities such as training.
3.34 If on a single day you make both a cross-border trip starting in the UK
and a cross-border trip starting overseas, the trip starting in the UK will count
as more than three hours work and the day will be regarded as a UK work
day.
Example 29
On another day, Amit starts work as cabin crew in the UK when his plane
takes off for Paris. The plane is turned around and makes a return flight to the
UK. Amit has worked on cross border trips both leaving from and arriving in
the UK. As he has a relevant job, for the purposes of the work tie this is
treated as a UK work day.
3.35 The above rules apply no matter how late or early in the day your crossborder
trip began or ended, and whether or not you started and completed
your cross-border trip on the same day.
3.36 If you undertake a cross-border trip in a series of stages over a number
of days, each day will be treated separately for the purposes of determining
which days you spent working in the UK.
RDR3 43