½Û×ÓÊÓƵ

Individuals meet the third automatic overseas test (E6.102B) if they¹:

1. Ìý

   •ÌýÌýÌýÌý are on full time work abroad (also known as FTWA) with no 'significant break' from the overseas work during the relevant tax year (see E6.102H for the definition of 'significant break')

2. Ìý

   •ÌýÌýÌýÌý are present in the UK for 90 days or less during the relevant tax year (see E6.102F—note that the deeming rule discussed in E6.102G does not apply for the full-time working abroad test²), and

3. Ìý

   •ÌýÌýÌýÌý have no more than 30 days in which they do more than three hours' 'work' in the UK during the relevant tax year (see E6.102H for the definition of 'work')

Full time work abroad is a non-statutory term that means working sufficient hours overseas. An individual works sufficient hours overseas if they:

1. Ìý

   •ÌýÌýÌýÌý are employed abroad under one or more contracts of employment or holding offices which have combined total overseas work hours