RFIG21220 - Statutory Residence Test (SRT): Split year treatment: Case 6 - Calculating whether individual has worked full-time overseas in the relevant period
The individual needs to apply the sufficient hours overseas calculation (refer to RFIG20150) to the relevant period with the following modifications:
- any reference to relevant 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 6. When applying the table for Case 6, the date refers to the date on which the relevant period ends.
The permitted limit of days spent in the UK (Y) is also relevant for Case 7. When applying the table for Case 7, the date refers to the day before the deemed arrival day.
| Date | X - see note | Y - see note |
|---|---|---|
| 6 - 30 Apr | 2 | 7 |
| 1 - 31 May | 5 | 15 |
| 1 - 30 Jun | 7 | 22 |
| 1 - 31 Jul | 10 | 30 |
| 1 - 31 Aug | 12 | 37 |
| 1 - 30 Sep | 15 | 45 |
| 1 - 31 Oct | 17 | 52 |
| 1 - 30 Nov | 20 | 60 |
| 1 - 31 Dec | 22 | 67 |
| 1 - 31 Jan | 25 | 75 |
| 1 - 29 Feb | 27 | 82 |
| 1 Mar - 5 Apr | 30 | 90 |
Note
X = permitted limit of days where an individual can work more than 3 hours in overseas part of the year or maximum number of days which may be subtracted from the reference period on account of gaps between employments
Y = permitted limit of days spent in the UK in overseas part of year