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 |
| 6 April | 30 | 90 |
| 1 May | 27 | 82 |
| 1 June | 25 | 75 |
| 1 July | 22 | 67 |
| 1 August | 20 | 60 |
| 1 September | 17 | 52 |
| 1 October | 15 | 45 |
| 1 November | 12 | 37 |
| 1 December | 10 | 30 |
| 1 January | 7 | 22 |
| 1 February | 5 | 15 |
| 1 March | 2 | 7 |
| 1 April | 0 | 0 |
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.