RFIG20790 | Statutory Residence Test (SRT): Days spent in the UK: Workers with relevant jobs and the third automatic UK and overseas test

If an individual has a relevant job at any time during the year, neither the third automatic UK test, (see RFIG20370), nor the third automatic overseas test (see RFIG20140), will apply to the individual, if they make at least 6 cross-border trips in the tax year that either begin or end in the UK.

This means that an individual cannot be UK resident on the grounds that they work full-time in the UK. Likewise an individual cannot be non-UK resident on the grounds that they work full-time overseas.

However, an individual can still determine their residence status by reference to the other automatic tests, where they apply to them. If an individual does not meet any of the automatic tests they will need to consider the sufficient ties test, (see RFIG20500 onwards), to determine their residence status.

If an individual has a relevant job but makes fewer than 6 cross-border trips in a tax year, the third automatic UK test and the third automatic overseas test will apply to them in determining their residence status.