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.

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