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02 January 2024
Statutory residence test
Please could readers clarify the meaning of ‘significant break’ in the third automatic overseas test (TAOT)?
Third automatic overseas test
You work full-time overseas over the tax year without any significant breaks and:
- you spend fewer than 91 days in the UK in the tax year;
- the number of days in the tax year on which you work for more than three hours in the UK is less than 31.
My client is self-employed and has been living (and paying tax) overseas since March this year and came back to the UK for 33 consecutive days in the summer. He was aware of the maximum 91 days rule but has only just realised that the words ‘significant break’ in the regulations means more than 31 days. I fear he has unintentionally fallen foul of this condition.
Significant break
You will have a significant break from overseas work...
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