RDRM13450 - Residence: The SRT: Annex D: International tax clarifications due to coronavirus (COVID-19): Significant break

An individual will have a significant break from UK or overseas work (see RDRM11760), if at least 31 days go by and not one of those days is a day on which they:

• work for more than 3 hours in the UK or overseas (as the case may be)
• would have worked for more than 3 hours in the UK or overseas (as the case may be), but for annual, sick or parenting leave

The modifications to the legislation now include a day on which the individual would have worked for more than 3 hours in the UK or overseas but for being on Emergency Volunteering Leave. This must be supported by an Emergency Volunteering Certificate issued under the Coronavirus Act.