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RFIG20190 | Statutory Residence Test (SRT): Automatic overseas tests: Non working day embedded within a block of leave

From HM Revenue & Customs · Residence and FIG Regime Manual

Non-working days are days when an individual is not normally expected to work, (according to their contract of employment, or their usual pattern of work), and when in fact they do not work. For example:

  • weekends, if their normal working pattern is Monday to Friday

  • if an individual has an alternative working pattern, any days when they are not normally required to work

  • public holidays might also be regarded as a non-working day, if the individual is not normally expected to work on them.

Non-working days, whether a single day or a series of days, are only considered to be embedded within a block of leave if they are:

  • preceded by at least 3 consecutive days of annual, parenting or sick leave

  • followed by at least 3 consecutive days of annual, parenting or sick leave.