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Posted Fri, 07 Oct 2022 06:58:48 GMT by austinbluffs
The third automatic overseas test stipulates: 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 *A significant break is when at least 31 days go by and not one of those days is a day where you: -work for more than 3 hours overseas -would have worked for more than 3 hours overseas, but you did not do so because you were on annual leave, sick leave or parenting leave My questions are: If I come to the UK for a 3-month sabbatical leave hosted by a UK university, will I be considered as being "working" in the UK? Will it be considered as a significant break from my overseas work? I will still be paid by my own university during my sabbatical but will not be paid by the UK university. Thanks!
Posted Thu, 13 Oct 2022 11:41:14 GMT by HMRC Admin 20
Hi austinbluffs,

As an employee, your work covers the activities you carry out in the performance of your duties.
A voluntary post for which an individual has no contract of service does not count as work for the purpose of the statutory residence test.
An individual’s time spent working includes:
instances where their employer instructs an individual to stay away from work, for example while serving a period of notice while they remain on the payroll;
travelling time where the cost would have been a deductible expense for tax purposes had the individual incurred and paid for the costs themselves, regardless of whether or not they worked during the travel in question;
travelling time to the extent than an individual works during their journey, regardless of the rules on deductibility; and job related training provided or paid for by an individual’s employer.

In most cases work is considered to be done at the location where it is actually done, rather than where an employment is held (or a trade, profession or vocation is carried on).
      
If you require a more definitive answer, please write to HMRC with a description of your activities while you are on academic sabbatical in the UK.

RDRM11740 - Residence: The SRT: Days spent in the UK: Work for the purpose of the SRT - Work takes its everyday meaning.                        

Income Tax: general enquiries

Thank you.

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