RFIG22450 - Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Third automatic overseas and UK tests

»Ê¹ÚÌåÓýapp reference period forms part of the sufficient hours calculation in both tests. Individuals must have worked sufficient hours in order to meet either the full-time work in the UK or, full-time work overseas tests. It forms part of Step 3 of each of the calculations.

»Ê¹ÚÌåÓýapp modifications now provide for an individual to subtract days they were absent from work on emergency volunteering leave. Any such days would have been taken in the period 1 March 2020 to 1 June 2020 and must be supported by an Emergency Volunteering Certificate issued under the Coronavirus Act.

�