SRT 90-Day Rule for UAE Expats

An exhaustive legal analysis of the HMRC Full-Time Work Abroad Test (Automatic Overseas Test 3)—verifying UK day limits (<91 days) and UK workdays (<31 days) to preserve 0% UAE tax status.

Statutory Provisions (Automatic Overseas Test 3)

Full-Time Work Abroad Test Code

Codified under Finance Act 2013 Schedule 45 Part 1 Paragraph 14, an individual qualifies as automatically non-UK tax resident if they work full-time abroad during a 365-day period without significant breaks.

To satisfy this statutory test, the individual must average at least 35 hours per week in employment or self-employment in the UAE, spend fewer than 91 days in the UK in the tax year, and spend fewer than 31 days working in the UK.

Statutory Key Thresholds:

Statutory Test	FA 2013 Sch 45 Para 14
Max UK Days Limit	90 Days (< 91)
Max UK Workdays	30 Days (< 31)
UK Work Definition	3+ Hours Work / Day
Weekly Average	35+ Hours in UAE

Full-Time Work Abroad Statutory Evaluator

Dubai Expat SRT Checker

Enter your UK days and workdays to verify HMRC full-time work abroad test compliance.

Frequently Asked Questions (FAQ)

Under the HMRC Statutory Residence Test (Finance Act 2013 Schedule 45 Automatic Overseas Test 3), UK expats in Dubai must spend fewer than 91 days in the UK during the tax year and work fewer than 31 days in the UK to maintain non-UK tax resident status.

A day is counted as a UK workday if you perform 3 or more hours of work in the UK on that day (including checking work emails, taking phone calls, or attending meetings).

If you are present in the UK at midnight (23:59), that day counts as a full day in the UK for SRT calculation purposes, unless narrow transit rules apply.