UK workdays

As a non resident I am allowed to spend up to 90 days in the UK of which I am allowed to work for more than 3 hours for up to 30 days in the UK and still be a non tax resident My question is that if I worked for more than 3 hours for my non UK resident employer on non UK projects on say 20days do I need to apportion my foreign salary for the 20 work days spent in the UK and pay tax on this income. ? If yes is there any guidance on this from HMRC and where such income would be declares on SA.

Hi,
Please refer to guidance using the link below:
RDR3: Statutory Residence Test (SRT) notes
Thank you

I have read the Guidance and I am comfortable that I was non tax resident in the year in question. All I need to know if that if worked on 20 days within the 30 days allowed under the 3rd automatic non residence test do I have to pay tax on those 20 days worked from UK?

Hi ,
 

Please refer to : Tax on your UK income if you live abroad    .

Thank you .