Member Since: 11th Sep 2012
22nd Jan 2018
I was wondering if you could please clarify something for me. 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!