Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 01 Oct 2021 21:57:38 GMT by C Law
Regarding details of the third automatic test: https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3#automatic-overseas-tests "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" It states that annual leave, sick leave or parenting leave are not counted as "significant break", How about no-paid sabbatical leave? If I would have worked for more than 3 hours overseas, but did not do so since I am on no-paid sabbatical leave, would this also counted as "significant break"?
Posted Tue, 05 Oct 2021 11:05:02 GMT by HMRC Admin 10
Hi C Law

To meet the 3rd automatic overseas test certain conditions must be satisfied :

Third automatic overseas test

Residence: The SRT: Days spent in the UK: Workers with relevant jobs and the third automatic UK and overseas test

Thankyou.

Regards.
Posted Tue, 05 Oct 2021 16:21:16 GMT by C Law
Thanks for the reply. My question is: under this test, is no-paid sabbatical leave counted as "significant break"?
Posted Thu, 07 Oct 2021 11:55:13 GMT by HMRC Admin 19
Hi,

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
Thank you.
 

You must be signed in to post in this forum.