RFIG20170 | Statutory Residence Test (SRT): Automatic overseas tests: Other days that can reduce the reference period

When calculating the reference period the individual can also subtract the following:

• days when they would have worked but were on sick leave and they could not work as a result of the illness or injury

• days when they would have worked but were on annual leave or parenting leave from work (refer to RFIG20180), provided these amounts were reasonable

• any non-working days embedded within a block of leave - annual, parenting or sick leave they have subtracted under either of the 2 previous bullet points

No reduction under the above may be made in respect of a disregarded day (refer to RFIG20150). So if the individual works:

• for more than 3 hours in the UK , (for the purposes of calculating whether they have worked sufficient hours overseas)

on a day and then they take a half day of annual leave, they should subtract this day as a disregarded day and not as a half day of annual leave. If these types of leave, when added together, do not add up to a whole number of days across the reference period, the number of days should be rounded down to the nearest whole number.