Looking at a case of split year treatment and am uncertain about the meaning of "relevant period" as below. Any advice is greatly appreciated!
Under case 6, the taxpayer must work full time overseas during a relevant period. The HMRC guidance notes (RDR3) say that a relevant period begins with the first day of the tax year and ends "with a day in that tax year on which you do more than 3 hours work overseas". Does that day HAVE to be the first day in the tax year when the taxpayer works for more than 3 hours overseas, or can it be ANY day in the tax year when the taxpayer works for more than 3 hours overseas? Thank you in advance!