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RFIG20760 | Statutory Residence Test (SRT): Days spent in the UK: Significant break

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual will have a significant break from UK work if at least 31 days go by and not one of those days is a day on which they:

  • work for more than 3 hours in the UK

  • would have worked for more than 3 hours in the UK, but they do not do so because they are on annual, sick or parenting leave

If an individual has a significant break from UK work they will not qualify for full-time work in the UK.

An individual will have a significant break from overseas work if at least 31 days go by and not one of those days is a day on which they:

  • work for more than 3 hours overseas

  • would have worked for more than 3 hours overseas, but they did not do so because they are on annual, sick or parenting leave

If an individual has a significant break from overseas work they will not qualify for full-time work overseas.