RDRM12220 - Residence: The SRT: Split year treatment: Case 6: Calculating whether individual has worked full-time overseas in the relevant period
The individual needs to apply the sufficient hours overseas calculation to the relevant period with the following modifications:
- the maximum number of days that can be subtracted 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.
The table below sets out the permitted limits for Case 6 – the appropriate portions of the full year permitted limits.
| Date | X - see note | Y - see note |
|---|---|---|
| 6 - 30 Apr | 2 | 7 |
| 1 - 31 May | 5 | 15 |
| 1 - 30 Jun | 7 | 22 |
| 1 - 31 Jul | 10 | 30 |
| 1 - 31 Aug | 12 | 37 |
| 1 - 30 Sep | 15 | 45 |
| 1 - 31 Oct | 17 | 52 |
| 1 - 30 Nov | 20 | 60 |
| 1 - 31 Dec | 22 | 67 |
| 1 - 31 Jan | 25 | 75 |
| 1 - 29 Feb | 27 | 82 |
| 1 Mar - 5 Apr | 30 | 90 |
Note
X = permitted limit on days where you can work more than 3 hours in overseas part of the year or maximum number of days which may be subtracted from the reference period on account of gaps between employments
Y = permitted limit on days spent in the UK in overseas part of year