RDRM11770 - Residence: The SRT: Days spent in the UK: Location of work

In most cases work is considered to be done at the location where it is actually done, rather than where an employment is held, or a trade, profession or vocation is carried on.

Any work an individual does during their journey to or from the UK counts as overseas work, whether that travel is by air, sea or through a tunnel under the sea. If an individual is crossing the land border between Northern Ireland and the Republic of Ireland; work done in Northern Ireland is work done in the UK, work done in the Republic of Ireland is work done overseas.

For journeys to the UK, the overseas work period ends when the individual disembarks that aircraft, ship or train in the UK.

For journeys from the UK, the overseas work period starts when the individual gets on the aircraft, ship or train taking them out of the UK.

Example 1

Robert is an employee of a French clothing manufacturer and he is based in Paris. He spends 2 days each month working in Glasgow to meet company clients. For those 2 days Robert is working in the UK, regardless of where he is usually based.

Example 2

Shirley flies from Spain to Heathrow where she disembarks the plane and transits to catch a second flight from Heathrow to Glasgow.

Her journey from Spain to Heathrow counts as work done overseas, (assuming the cost would have been tax deductible has she met it herself). Once she disembarks the plane, the time she spends in the airport terminal and flying to Glasgow counts as work done in the UK.

Example 3

Robert travels to the UK from Paris by Eurostar and leaves the train at London St Pancras to catch connecting trains to Glasgow. The costs of the journey would have been tax deductible if he had met them himself.

His train journey from Paris to St Pancras counts as work done overseas. After disembarking at St Pancras, the rest of the journey counts as work done in the UK.

There is a different rule if an individual has a job aboard a vehicle, aircraft or ship which is a relevant job (see RDRM11780).