SRT - Reference Period

Could you please clarify by how many days I can reduce my reference period for calculating overseas hours worked for 2023/24? I took 25 days annual leave in addition to having 11 days off work for obligatory public holidays. The guidance indicates ‘reasonable’ amounts of annual leave may reduce the reference period. I work full time in Saudi Arabia where the minimum statutory annual leave is 21 days (exclusive of public holidays) but my work contract allows 26 + the public holidays, Under the circumstances above, what would be regarded as reasonable to reduce the reference period?

Hi,
HMRC cannot advise you on residency matters as this is for you to determine based on guidance available.
Please refer to  RDR3: Statutory Residence Test (SRT) notes
Thank you.

Hi Many thanks for directing me to the guidance. Unfortunately, I am unable to determine my reference period as it appears to be a subjective assessment (‘reasonable’ being open to a variety of interpretations in the context described in the original post). I have sought professional advice (3x) and they give me exactly the same response - what is regarded as ‘reasonable’ may differ from one person to the next. I am therefore at a loss on how I proceed if HMRC is unable to offer clarity.

Did you ever find out an answer to this? I am also unclear as to whether the 35 hours average rule applies across the WHOLE year e.g. 1820 hours minimum, or can be reduced by periods of holiday.