Introduction Details of the Schedule Case 6: ceasing full-time work overseas
99.Paragraph 49 specifies that a taxpayer will fall within Case 6 for a tax year if they were non-resident for the previous tax year because they met the third overseas test (see paragraph 14), was UK resident for at least one of the four years before that, are UK resident for the following tax year (whether or not it is a split year) and satisfy the overseas work criteria for a period from the beginning of the year. The overseas work criteria require the taxpayer to have worked sufficient hours overseas (without a significant break) and to have kept days in the UK within permitted limits up to the end of the period. The permitted limits are found by carrying out the calculation in sub-paragraphs (8) and (9) of paragraph 49.