RDRM11800 - Residence: The SRT: Days spent in the UK: Workers with relevant jobs and the UK work tie

For the purposes of the work tie (see RDRM11560), on any day on which an individual makes a cross-border trip starting in the UK, they will be treated as having worked more than 3 hours in the UK on that day.

Example 1

Amit has a relevant job, and starts work as cabin crew an hour before his plane takes off from the UK for a continental destination. Although he only worked for 1 hour in the UK, for the purposes of the work tie this day counts as a UK work day.

If a cross-border trips starts outside the UK, an individual will be treated as not having worked for more than 3 hours in the UK; provided they do not make another trip on the same day which starts in the UK.

For any day on which an individual does not make a cross-border trip the normal work tie rules apply. So an individual will have a day that counts as a day for the work tie if they actually work in the UK for more than 3 hours. This would include work-related activities such as training.

If on a single day an individual makes 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 3 hours work, and the day will be regarded as a UK work day.

Example 2

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.

The above rules apply no matter how late or early in the day the cross-border trips begin or end; and whether or not an individual started and completed their cross-border trip on the same day.

If an individual undertakes a cross-border trip in a series of stages over a number of days, each will be treated separately for the purposes of determining which days they spend in the UK.

Example 3

Sally is employed by a haulage company to transport fresh produce to Spain, on day 1 she travels from Birmingham to Dover, (taking more than 3 hours). On day 2 she travels from Dover to Toulouse, and on day 3 she completes her journey to Barcelona.

On day 1 Sally does not make a cross-border trip but, as she works in the UK for more than 3 hours , she has a UK work day for the purposes of the work tie.

On day 2 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 3 Sally has not crossed the UK border, and nor is it a day on which she has worked for more than 3 hours in the UK, so it will not be a UK work day for the purposes of the work tie.