SCHEDULES

SCHEDULE 45Statutory residence test

PART 2Key concepts

Significant breaks from UK or overseas work

C129

1

There is a “significant break from UK work” if at least 31 days go by and not one of those days is—

a

a day on which P does more than 3 hours' work in the UK, or

b

a day on which P would have done more than 3 hours' work in the UK but for being on annual leave, sick leave or parenting leave.

2

There is a “significant break from overseas work” if at least 31 days go by and not one of those days is—

a

a day on which P does more than 3 hours' work overseas, or

b

a day on which P would have done more than 3 hours' work overseas but for being on annual leave, sick leave or parenting leave.