Third automatic overseas test - “ work full-time overseas over the tax year”

The “Third automatic overseas test” mentions “ work full-time overseas over the tax year” How should we define “ work full-time overseas over the tax year”? Is it necessary to be whole tax year? What if I work full time oversea from 1Mar 2023 to 1Jan2024? Many thanks

Hi Mar keung,
RDRM11150 advises that an individual will be considered to work full-time overseas, if they meet the sufficient hours test, as calculated over the tax year.  
Please review the guidance at Residence, Domicile and Remittance Basis Manual RDRM11150 - Residence : The SRT: Is the work full-time overseas, which provides the steps required to calculate the sufficient hours worked overseas.
Thank you.