6. Ceasing full-time work overseas Print
This applies in the relevant tax year, where:
The individual is UK resident for the year in question;
Was not UK resident for the previous tax year because he either:
- Satisfied the sufficient overseas work test for that year, or
- If the year was 2012/13, worked full time overseas throughout that year under the rules in force for that year;
Has been UK resident for one or more of the 4 tax years before the year in which he is not resident under the previous rules;
Satisfied the overseas work criteria for a relevant period. (Work full time overseas with no significant break from overseas work; did not work more than 3 hours in the UK on more than the permitted number of days during the overseas period, and spent no more than the permitted number of days in the UK during that period. See Table below)
|Overseas part of year Starts on or after||Permitted limit on Workdays “X”||Days Spent in the UK|
|1 March to 5 April||30||90|
The overseas part of the tax year is the period from 6 April until the last day the individual satisfies the sufficient hours test, when tested between the beginning of the tax year and that day.
The UK part of the tax year is the period from the end of the overseas part until the following 5 April.