1. Starts full-time work overseas Print
The individual must:
- Be UK resident for the tax year in question, and also for the previous tax year (whether or not that was a split-year);
- Be not resident in the following tax year because he meets the third automatic overseas test. (See above – working sufficient time overseas).
- Satisfy the overseas work criteria during a relevant period. For these purposes the individual must not work for more than 3 hours on more than “X” days spent in the UK; and
- Spend no more than “Y” days, excluding deemed days, in the UK.
For the above purposes the values of X and Y are based on the date in the tax year on which the overseas part of the year starts, as per the following table:
|Overseas part of year Starts on or after||Permitted limit on Workdays “X”||Days Spent in the UK|
The overseas part of the year starts on the first day that the individual does more than 3 hours’ work overseas as long as he meets the overseas work criteria for that period.
The UK part of the year is the period from 6 April up to the overseas part of that year.