RFIG21210 - Statutory Residence Test (SRT): Split year treatment: Case 6 - Overseas work criteria

An individual will satisfy the overseas work criteria if they:

  • work full-time overseas during a relevant period
  • have no significant break from overseas work during that period
  • do not work for more than 3 hours in the UK on more than the permitted limit of days during that period
  • spend no more than the permitted limit of days in the UK during that period