SolvedRFIG21070 | Statutory Residence Test (SRT): Split year treatment: Case 1 - Calculating whether individual works full-time overseas in the relevant period
From HM Revenue & Customs · Residence and FIG Regime Manual
The individual needs to apply the sufficient hours overseas calculation (refer to RFIG20150), to the relevant period with the following modifications:
any reference to relevent year should be changed to relevant period
the number of days at step 3 should be the number of days in the relevant period rather than 365 or 366
the maximum number of days that can be subtracted from the reference period for gaps between employments is reduced from 30 days to the permitted limit of days
Permitted limits
The table below, sets out the permitted limits for Case 1. When applying the table for Case 1, the date refers to the date on which the relevant period begins.
The permitted limit of days spent in the UK (Y) is also relevant for Case 2. When applying the table for Case 2, the date refers to the deemed departure day.
| Date | X - see note | Y - see note |
|---|---|---|
| 6 - 30 Apr | 30 | 90 |
| 1 - 31 May | 27 | 82 |
| 1 - 30 Jun | 25 | 75 |
| 1 - 31 Jul | 22 | 67 |
| 1 - 31 Aug | 20 | 60 |
| 1 - 30 Sep | 17 | 52 |
| 1 - 31 Oct | 15 | 45 |
| 1 - 30 Nov | 12 | 37 |
| 1 - 31 Dec | 10 | 30 |
| 1 - 31 Jan | 7 | 22 |
| 1 - 29 Feb | 5 | 15 |
| 1 - 31 Mar | 2 | 7 |
| 1 - 5 Apr | 0 | 0 |
Note
X = permitted limit of days where an individual can work more than 3 hours and maximum number of days that can be subtracted for gaps between employments
Y = permitted limit of days spent in the UK