Introduction Details of the Schedule Work tie
82.Paragraph 35 specifies that P has a work tie for a tax year if P does more than 3 hours’ work a day in the UK on at least 40 different days in the tax year.
83.Paragraph 36 specifies that if P has a job within the scope of paragraph 30, then any day on which P starts a work-related cross-border trip in the UK is treated as one on which P did more than 3 hours’ work in the UK. Any day on which P completes a work-related cross-border trip in the UK that began overseas is treated as one on which P did less than 3 hours’ work in the UK. Any day on which P both starts a cross-border trip in the UK and completes it in the UK is treated as one on which P did more than 3 hours’ work in the UK. If a cross-border trip is undertaken in stages across a number of days, the trip is considered to have started, or to be completed, on the day during which P crosses the UK border. Any day on which a stage of the trip takes place wholly within the UK will, so long as it takes more than 3 hours, be considered to be a UK work day.