Example 8.8 below brings together many of the points examined above to illustrate how one calculates, under para. 28, the Reference Period relevant to the Third Automatic Overseas Test and the Third Automatic UK Test.

Example 8.8

The Situation

Mr A wishes to determine whether or not he is resident in the UK in 2013/14. In order to consider whether the Third Automatic Overseas Test applies to him he needs to determine the Reference Period under Step 3 of para. 14(3) and, from this, whether he works sufficient hours overseas to meet the first condition of the Third Automatic Overseas Test. His time in the year was spent as follows:

6 April – 30 June

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