Third automatic overseas test - 31 days explanation

According to the 3rd automatic overseas test: 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 understand that the 91 days are "calendar" days. 1) If we work for a company Mon to Fri, more than 3 hours each, should 31 days count only weekdays and NOT weekends? 2) If we take a 5 day personal paid vacation from work, should we NOT count those 5 days?

Can anyone share their thoughts? Thank you in advance!

Hi,

1. You are correct in stating that 91 day rule refers to calendar days.  
2. The 31 day rule refers to actual working days
3. As regards paid annual leave, please refer to the guidance at RDRM11180.                       

RDRM11180 - Residence: The SRT: Annual and parenting leave

Thank you.

Thank you, that helps a ton!