Working for a UK company remotely Re SA109 Form

Hello, I am applying for tax relief regards to the double tax agreement with the SA109 for; Regards the question "Number of days you worked for more than 3 hours in the UK" Are the hours counted as working in the UK if done remotely? Thank You

Hi daeusx123,
If you are overseas and working remotely in the UK does not count for the "Number of days you worked for more than 3 hours in the UK.
You physically need to be in the UK, when working more than 3 hours, whether that work is overseas or in the UK.
Thank you.