RDRM12070 - Residence: The SRT: Split year treatment: Case1: Calculating whether individual works full-time overseas in the relevant period
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
The individual needs to apply the sufficient hours overseas calculation (refer to RDRM11150), to the relevant period with this modification:
- the maximum number of days that can be subtracted from the reference period for gaps between employments is reduced from 30 days to the permitted limit of days that can be subtracted for gaps between employments.
The table below, sets out the permitted limits for Case 1 – the appropriate portions of the full-year permitted limits.
|Date||X - see note||Y - see note|
|6 - 30 Apr||30||90|
|1 - 31 May||27||82|
|1 - 30 Jun||25||75|
|1 - 31 Jul||22||67|
|1 - 31 Aug||20||60|
|1 - 30 Sep||17||52|
|1 - 31 Oct||15||45|
|1 - 30 Nov||12||37|
|1 - 31 Dec||10||30|
|1 - 31 Jan||7||22|
|1 - 29 Feb||5||15|
|1 - 31 Mar||2||7|
|1 - 5 Apr|
X = permitted limit on days where you can work more than 3 hours and maximum number of days that can be subtracted for gaps between employments
Y = permitted limit on days spent in the UK