HMRC internal manual

Residence, Domicile and Remittance Basis Manual

RDRM12070 - Residence: The SRT: Split year treatment: Case1: Calculating whether individual works full-time overseas in the relevant period

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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    
 

Note

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