Work Tie Print
An individual has a work-tie for a tax year if he works in the UK for 40 days or more, whether continuously, or intermittently during the relevant tax year.
A working day is any day during which more than 3 hours of work is undertaken. This can include any day where the individual is not in the UK at the end of that day.
If the individual is an international transportation worker (“ITW”), then the individual is assumed to do:
More than 3 hours work in the UK on any day when the individual starts an international journey (as such a worker) that begins in the UK.
The above assumption applies:
Whether or not the journey is completed on that day,
Regardless of how late in the day the journey begins, and
Whether or not the worker also starts other international journeys on the same day that begin overseas.
Where the international journey starts from outside the UK, the ITW will be treated as not having worked more than 3 hours in the UK
For any day on which the ITW does not make an international journey the normal 3-hour work-tie rule applies. This only applies if no international journey starts in the UK on the same day.