SCHEDULES
SCHEDULE 45Statutory residence test
PART 2Key concepts
Location of work
27
1
Work is done where it is actually done, regardless of where the employment is held or the trade is carried on by P.
2
But work done by way of or in the course of travelling to or from the UK by air or sea or via a tunnel under the sea is assumed to be done overseas even during the part of the journey in or over the UK.
3
For these purposes, travelling to or from the UK is taken to—
a
begin when P boards the aircraft, ship or train that is bound for a destination in the UK or (as the case may be) overseas, and
b
end when P disembarks from that aircraft, ship or train.
4
This paragraph is subject to express provisions in this Schedule about the location of work done by people with relevant jobs on board vehicles, aircraft or ships.