Statutory Residence Test - HM Revenue & Customs

Days spent in the UK
Example 30
Sally is employed by a haulage company to transport fresh produce to Spain.
On day one she travels from Birmingham to Dover (taking more than three
hours), on day two she travels from Dover to Toulouse, and on day three she
completes her journey in Barcelona.
On day one Sally does not make a cross-border trip but, as she works in the
UK for more than three hours, she has a UK work day for the purposes of the
work tie.
On day two, she made a cross-border trip starting in the UK. Sally will have
another UK work day for the purposes of the work tie.
On day three, Sally has not crossed the UK border and nor is it a day on
which she has worked for more than three hours in the UK, so it will not be a
UK work day for the purposes of the work tie.
Deductible travel expense for tax purposes
3.37 Deductible travel expenses for tax purposes are those where the
expenses would have been deductible when calculating
your earnings from employment and the travel would have fallen under
the following categories:
the travel expenses were necessarily incurred on travelling in
performance of the duties of your employment
the travel was required for necessary attendance in the
performance of the duties of your employment
the travel was required for travel between group employments
the travel was travel between employments where the duties are
performed abroad
or,
the expenses would have been deductible when calculating the profits
of your trade.
RDR3 44