Introduction Details of the Schedule Location of work
62.Paragraph 27 sets out the rules for determining where work is actually carried out for the purposes of the statutory residence test.
63.Sub-paragraph (1) of paragraph 27 specifies that, for the purposes of this Schedule, work is considered as being done at the location where it is actually done rather than where an employment is held or a trade is carried on.
64.Sub-paragraph (2) of paragraph 27 specifies that, for the purposes of this Schedule, work done during travel to or from the UK by air or sea or via a tunnel under the sea will be assumed to be work done overseas, including work done during the part of the journey in or over the UK.
65.Sub-paragraph (3) of paragraph 27 specifies that, for the purposes of this Schedule, travelling to or from the UK begins when P boards an aircraft, ship or train and ends when P disembarks.
66.Sub-paragraph (4) of paragraph 27 specifies that the location of work rules are subject to the specific rules for people with relevant jobs on board vehicles, aircraft or ships. Such people are defined in paragraph 30 and the special rules are in paragraph 36.