Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 07 Mar 2022 17:04:21 GMT by keikoo
hi there, I have a questions on the 3rd automatic overseas test under SRT below when you work remotely for an overseas company. >> You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and: >> >> -- you spend fewer than 91 days in the UK in the tax year >> -- the number of days on which you work for more than 3 hours in the UK is less than 31 >> -- there is no significant break from your overseas work I moved to the UK in Dec 2021 and before that I have been working in Hong Kong company for the tax year 2021/22. This HK company does not have offices in the UK and since the move, I have been working remotely for them and have no other Full time work in the UK. Do the remote work I do in the UK for the HK company considered as "work for more than 3 hours in the UK"? Since I will not be able to go back to HK due to the COVID situation, I am likely to stay in the UK over 91 day for this tax year. If this "work for more than 3 hours in the UK" consider working remotely, I am likely to pass this test. Please advise. thanks
Posted Tue, 08 Mar 2022 12:08:45 GMT by HMRC Admin 10

If you are in the UK working for a Hong Kong company then you will be classed as having worked for more than 3 hours in the UK.

Please see guidance here regarding how COVID affects these tests:

Residence: The SRT: Annex D



You must be signed in to post in this forum.