The reference period (the ‘Reference Period’) is used in determining the application of the Third Automatic Overseas Test679 (concerning overseas work) and the Third Automatic UK Test (concerning UK work).680

The Five Step Calculations

The Third Automatic Overseas Testʼs Five Step Calculation

As we shall see,681 the Third Automatic Overseas Test is met if four conditions are satisfied, one of which is that the individual concerned682 ‘works sufficient hours overseas’ in the fiscal year for which his residence is to be determined.683 Whether he ‘works sufficient hours overseas’ in the fiscal year is found by applying five steps.684 They are:

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