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Posted Tue, 01 Aug 2023 11:44:32 GMT by sathyajayapal
If I work from overseas for a company based in UK and paid through PAYE into UK bank account, will that be considered as "working overseas" part while taking the statutory residence test?
Posted Fri, 04 Aug 2023 14:56:57 GMT by HMRC Admin 25
Hi sathyajayapal,
Please refer to:
RDRM11150 - Residence : The SRT: Is the work full-time overseas
Thank you. 
Posted Fri, 04 Aug 2023 15:11:07 GMT by sathyajayapal
Thanks for your reply. I read through the notes and not clear yet. Does the location of employee (UK or overseas) where he performs the work count or where the employer is located count?
Posted Wed, 09 Aug 2023 13:08:39 GMT by HMRC Admin 32

It is where the employee is based.

Thank you.

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