Statutory Residence Test - HM Revenue & Customs

Split Year Treatment
spend no more than the permitted limit of days in the UK during that
period.
Case 1: Calculating whether you work full time overseas during the
relevant period
5.12 Apply the sufficient hours overseas calculation to the relevant period with
these modifications:
the maximum number of days you can subtract from the reference
period for gaps between employments, is reduced from 30 days to the
permitted limit of days that can be subtracted for gaps between
employments
5.13 Table E sets out the permitted limits for Case 1 – the appropriate
portions of the full-year permitted limits
Table E
X – permitted
limit on days
where you
can work
more than
three hours
and
maximum
number of
days that can
be subtracted
for gaps
between
employments
6
Apr
to
30
Apr
1
May
to
31
May
Overseas part of year starts on
1
Jun
to
30
Jun
1
Jul
to
31
Jul
1
Aug
to
31
Aug
1
Sep
to
30
Sep
1
Oct
to
31
Oct
1
Nov
to
30
Nov
1
Dec
to
31
Dec
1
Jan
to
31
Jan
1
Feb
to
29
Feb
1
Mar
to
31
Mar
30 27 25 22 20 17 15 12 10 7 5 2 0
1
Apr
to
5
Apr
Y – permitted
limit on days
spent in the
UK
90 82 75 67 60 52 45 37 30 22 15 7 0
Case 1: Overseas part of a tax year
5.14 The overseas part of the tax year starts on the first day of the relevant
period, as long as you meet the overseas work criteria for that period.
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