RFIG20380 - Statutory Residence Test (SRT): Automatic UK tests: Working full-time in the UK
Source: gov.uk (2025-04-04)


An individual will be considered to work full-time in the UK if they work for sufficient hours in the UK, as calculated over any 365 day period. To calculate if the individual works sufficient hours the following steps should be taken:

Step 1

Identify any disregarded days, these are days in the 365 day period on which the individual works for more than 3 hours overseas, and should include any days when the individual also does some work in the UK on the same day.

Step 2

Calculate the net UK hours, Add up for all employments and/or trades carried on the total number of hours the individual actually worked in the UK in the 365 day period, (not the hours specified in any employment contract). Any hours worked in the UK on a disregarded day should not be included in the net UK hours.

Step 3

Calculate the number of days in the reference period. To do this subtract from 365 days:
- the total number of disregarded days (Step 1)
- any days that were part of gaps between employments (see RFIG20160 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20160))
- other days that can reduce the reference period (see RFIG20170 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20170))
Step 4

Divide the number of days in the reference period (Step 3) by 7. If the answer is more than 1 and is not a whole number round down to the nearest whole number. If the answer is less than 1, round up to 1.

Step 5

Divide the net UK hours (Step 2) by the number resulting from Step 4. If the answer is 35 or more the individual worked full-time in the UK during that particular 365 day period.

Example

Sam has never been resident in the UK. On 3 March 2014, he starts a 2 year contract to work on a North Sea oil platform in UK waters. Sam is contracted to work 2 weeks off-shore, working 12 hours a day over 14 days, followed by 2 weeks onshore field break.

Unfortunately, half-way through his shift on 9 April 2014, Sam has an accident at work and is medically unfit to work up to 30 April 2014. The doctor certifies that he is fit enough to return to work from 1 May 2014.

From 10 April to 30 April 2014 (21 days), when Sam is unfit to work, there is a period of 14 days (14-27 April), which were non-working days, when Sam was scheduled for his onshore field break.

For the purpose of calculating whether he meets the third automatic UK test, Sam considers whether he worked sufficient hours in the UK. Usually, his non-working days cannot be deducted from the 365 day period over which his average weekly hours are calculated; as they do not meet the rules about embedded non-working days (see RFIG20190 (https://www.gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig20190)).

However, when calculating whether Sam works sufficient hours in the UK over a 365 day period, the 14 non-working days between 14 and 27 April 2014 can be subtracted from the 365 day period when calculating the 'reference period' at Step 3 of the calculation.

This is because the 14 non-working days are embedded within a period
- where Sam was unfit to work, from 10-30 April 2014, and
- there were at least 3 consecutive days of sick leave before the non-working period, and
- there were at least 3 consecutive days of sick leave after the non-working period
For the purpose of this example we look at the 365 day period starting on 3 March 2014, the date Sam started work in the UK.

Step 1

There are no disregarded days on which Sam worked for more than 3 hours overseas

Step 2

Net UK hours - Sam worked for 23.5 days (between 3 March and midway through 9 April), then a total of 22 weeks and 5 days between 1 May and 2 March 2015.

Hours worked = ((22x7) + 5 + 23.5) x 12 = 2190 hours

Step 3

Calculate the reference period - subtract from 365 the disregarded days and other days that can be subtracted = 365 - 21 =344

Step 4

Divide reference period by 7 = 344/7 - 49.14, rounded down to 49

Step 5

Divide net UK hours by result of Step 4 = 2190/49 = 44.69

Sam works sufficient hours in the UK because he works an average of more than 35 hours per week, calculated over the 365 day period. He would have to consider other aspects of the third automatic UK test to determine his residence status.