US Visitor with Remote Job

Hey HMRC. My wife is planning to visit the UK for six months as a visitor. She is a US citizen. At the end of this six months she will be returning home to the US. She has a part-time job in the US which she can do remotely, and she intends to keep this job, working around 3 hours a day 3 days a week. Her job is planning activities and co-ordinating volunteers for a church in her local town in the US - the role has no economic ties to the UK. I want to check whether or not she would owe any UK tax in the UK as a result of this job?

Hi benh,
This depends on whether she is classed as UK resident for the year.
Please refer to:
RDR3 Statutory Residence Test
Thank you.