RFIG22450 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Third automatic overseas and UK tests

The reference period forms part of the sufficient hours calculation in both tests. Individuals must have worked sufficient hours in order to meet either the full-time work in the UK or, full-time work overseas tests. It forms part of Step 3 of each of the calculations.

The modifications now provide for an individual to subtract days they were absent from work on emergency volunteering leave. Any such days would have been taken in the period 1 March 2020 to 1 June 2020 and must be supported by an Emergency Volunteering Certificate issued under the Coronavirus Act.