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Posted Thu, 08 Aug 2024 18:11:08 GMT by John999 L
Dear Sirs I left UK on 1st Jan 2023 and became to receive NO UK income. During the tax year 2023/2024, I employed oveseas, reported self-assessment and stayed in UK with my family for 12 days only. In the current tax year 2024/2025, I had stayed with my family for 14 days in UK. However, my employer requested me to handle a business transaction and requires me to stay in UK for 8 days. During this period, my employed also offer me hotel and meal allowance. I read the examples and rules, it seems the business trip is not exempted in counting days in UK. However, I'm working on behalf of my overseas employer and living in hotel. Does my business trip count for days in UK? Many thanks John
Posted Wed, 04 Sep 2024 08:23:49 GMT by HMRC Admin 21 Response
Hi John999 L,
Please refer to: DR3: Statutory Residence Test (SRT) notes.
Thank you.
Posted Wed, 04 Sep 2024 14:02:00 GMT by John999 L
Dear Sirs Thanks for your reply. I got the result of less than 16 days. However, I'm not sure such 16 days can be excluded the number of working days on behalf of overseas company, The overseas company provided hotel and living expenses for the business trip in UK. Thanks & Regards
Posted Thu, 12 Sep 2024 09:51:42 GMT by HMRC Admin 20 Response
Hi,
It does not matter who paid for accomodation - if in the UK the days need to be counted.
Thank you.

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