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RFIG22460 | Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Signficant break

From HM Revenue & Customs · Residence and FIG Regime Manual

An individual will have a significant break from UK or overseas work (see RFIG20760), 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 or overseas (as the case may be)

  • would have worked for more than 3 hours in the UK or overseas (as the case may be), but for annual, sick or parenting leave

The modifications to the legislation now include a day on which the individual would have worked for more than 3 hours in the UK or overseas but for being on Emergency Volunteering Leave. This must be supported by an Emergency Volunteering Certificate issued under the Coronavirus Act.