SolvedRFIG21060 | Statutory Residence Test (SRT): Split year treatment: Case 1 - Overseas work criteria
From HM Revenue & Customs · Residence and FIG Regime Manual
An individual will satisfy the overseas work criteria if they:
work full-time overseas during a relevant period
have no significant break from overseas work during that period
do not work for more than 3 hours in the UK on more than the permitted limit of days during that period
spend no more than the permitted limit of days in the UK during that period
The permitted limits can be calculated using the table at RFIG21070.