Does anyone know if the definition of “work” for the statutory residence test (SRT) includes a foreign resident working from the UK for a short period?
My client is a dual UK/US citizen, resident in the US and works for a US company. Due to family ties to the UK, the client works a number of days from the UK a year. Would those days count as UK work under the SRT?
Raveet Phull
Perkins Coie
Dear Raveet,
The SRT lays out the process for determining what days count as UK days and whether they create a tie but you have to work through each test to determine whether you are caught or not. It’s very hard to be definitive without the full facts.
A work day is one where the individual works for 3 or more hours.
Lucy Orrow CTA TEP
Lambert Chapman LLP
In principle, yes.
The term “work” is defined in FA 2013 Sch 45 para 26. This definition is extended to also potentially include travelling and training.
Malcolm Finney
Yes, the only test is whether the individual does 3 hours’ work in the UK on the particular day.
I think there are a few tests using “work” but the “Work Tie” requires 40 working days during the tax year.
Andrew Goodman
Osborne Clarke LLP
Thank you all for your prompt responses.
Raveet Phull
Perkins Coie