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Posted Thu, 16 Mar 2023 09:40:09 GMT by BK NG
Does "work in the UK" in the statutory residency test include cases where one works remotely in the UK for an oversea employer? I have never been a UK tax resident, and don't have any UK assets or income. I came to the UK last November, and have remotely worked in the UK for an employer with no UK presence since then. Will I be regarded as "working in the UK" for the purposes of the SRT? Thank you.
Posted Wed, 22 Mar 2023 10:42:26 GMT by HMRC Admin 25

If you are working more than 3 hours per day then yes this would be regarded as working in the UK.

Thank you.

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