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.