E6.102H Statutory Residence Test—'Work' And 'Full-Time Work' | Personal Employment Tax | Simon's Taxes | Tolley (2024)

The statutory resident test (SRT) legislation includes definitions for individuals who are working full-time in the UK (also known as FTWUK) or abroad (also known as FTWA) (either in employment or self-employment). The rules define the meaning of work itself (including travel and training days) and the place where work is done. The definitions of work and of a UK workday only apply for the purposes of the SRT from 6 April 2013 and they do not determine a UK workday for the purposes of calculating UK-assessable earnings (see E4.1305).

The meaning of full-time work (either outside the UK, or in the UK) is defined for the purposes of the automatic UK and the automatic overseas tests (see E6.102C and E6.102B respectively) by reference to working 'sufficient hours'. Special rules apply to international transportation workers, ie workers with 'relevant jobs' under FA 2013, Sch 45, Pt 3, para 30 (see E4.1334).