Regulation 3 Meaning of “frontier worker”

(1)

A person is a frontier worker for the purposes of these Regulations if they were, immediately before IP completion day, and have been continuously since IP completion day—

(a)

an EEA national;

(b)

not primarily resident in the United Kingdom; and

(c)

either—

(i)

a worker in the United Kingdom;

(ii)

a self-employed person in the United Kingdom; or

(iii)

a person treated as a worker or self-employed person in the United Kingdom by virtue of regulation 4.

(2)

For the purposes of paragraph (1), it does not matter if a person changes from one of the statuses in paragraph (1)(c) to another.

(3)

For the purposes of paragraph (1), a person is to be treated as not being primarily resident in the United Kingdom at a particular point in time (“the relevant date”) if—

(a)

they have been present in the United Kingdom for less than 180 days in the twelve-month period immediately before the day on which the relevant date falls; or

(b)

they have returned to their country of residence at least—

(i)

once in the six-month period immediately before the day on which the relevant date falls; or

(ii)

twice in the twelve-month period immediately before the day on which the relevant date falls,

unless there are exceptional reasons for not having done so.