RFIG22460 - Statutory Residence Test (SRT):International tax clarifications due to coronavirus (COVID:19):International tax clarifications due to coronavirus (COVID 19) - Signficant break
An individual will have a significant break from UK or overseas work (see RFIG20760), if at least 31 days go by and not one of those days is a day on which they:
- work for more than 3 hours in the UK or overseas (as the case may be)
- would have worked for more than 3 hours in the UK or overseas (as the case may be), but for annual, sick or parenting leave
The modifications to the legislation now include a day on which the individual would have worked for more than 3 hours in the UK or overseas but for being on Emergency Volunteering Leave. This must be supported by an Emergency Volunteering Certificate issued under the Coronavirus Act.