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Home / Simons-Taxes /Personal and employment tax /Part E6 Overseas issues /Division E6.1 Residence status /The statutory residence test (SRT) (from 2013/14 onwards) / E6.102I Statutory residence test—sufficient hours calculation 'full time working in the UK (FTWUK)'
Commentary

E6.102I Statutory residence test—sufficient hours calculation 'full time working in the UK (FTWUK)'

Personal and employment tax

Individuals meet the third automatic UK test (see E6.102C) if they work full time in the UK (see E6.102H).

The individual works sufficient hours in the UK, as measured over a 365-day period under the detailed calculation steps discussed below, if1:

  1. Ìý

    •ÌýÌýÌýÌý they are employed in the UK under one or more contracts of employment or holds offices which have combined total hours of 35 UK hours per week or more on average, or

  2. Ìý

    •ÌýÌýÌýÌý they carry on one or more trades or professions in the UK where 35 hours of work per week or more is undertaken on average

In addition to working sufficient hours over the 365-day period, the individual must also meet all the following conditions2:

  1. Ìý

    •ÌýÌýÌýÌý there are no 'significant breaks' from UK work (for the definition of 'significant breaks', see E6.102H) during that 365-day-period

  2. Ìý

    •ÌýÌýÌýÌý all or part of

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Web page updated on 17 Mar 2025 13:38