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Posted Tue, 10 Dec 2024 17:14:05 GMT by kcsekcse
Please can you clarify. When choosing the 365 day period for the 3rd automatic UK test can I choose any 365 day period ? For example if in the last tax year I worked in the UK until May , travelled abroad in June and started a job abroad in November with a significant gap in employment , can I in theory choose 365 days that span those events? Or am I required to choose a 365 day period when I was working full time in the UK for the whole year? I have read RDRM11370 several times and am still confused. Thanks
Posted Tue, 17 Dec 2024 10:38:05 GMT by HMRC Admin 18 Response
Hi,
The guidance is stating that you choose the period of 365 days when you worked full time in the UK, but did not meet the 75% test.  All or part of the 365 periods falls in the tax year.
Thank you.

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