Full-Time Work Overseas Test (SRT)

Residency & DomicileExpat & Non-Resident Tax
The 'full-time work overseas' test is one of the most powerful parts of the Statutory Residence Test. If you meet its conditions, you will be automatically considered a non-resident of the UK for tax purposes.

This is one of the Automatic Overseas Tests. If you meet its criteria, you are conclusively non-resident for the tax year and don't need to consider any other tests.

What are the conditions?

To meet the full-time work overseas test, you must satisfy all of the following:

  1. Work full-time abroad for a tax year, without significant breaks.
  2. Spend fewer than 91 days in the UK during that tax year.
  3. Work fewer than 31 days in the UK (a 'work day' is more than three hours of work).

What counts as 'full-time'?

'Full-time' is calculated using a formula based on your total working hours, minus non-working days. While complex, it essentially means working abroad for the majority of the year.

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