# Finance Act 2013, Paragraph 9


(1) The third automatic UK test is that—
(a) P works sufficient hours in the UK, as assessed over a period of 365 days,
(b) during that period, there are no significant breaks from UK work,
(c) all or part of that period falls within year X,
(d) more than 75% of the total number of days in the 365-day period on which P does more than 3 hours' work are days on which P does more than 3 hours' work in the UK, and
(e) at least one day which falls in both that period and year X is a day on which P does more than 3 hours' work in the UK.
(2) Take the following steps to work out, for any given period of 365 days, whether P works “sufficient hours in the UK” as assessed over that period—
Step 1 Identify any days in the period on which P does more than 3 hours' work overseas, including ones on which P also does work in the UK on the same day. The days so identified are referred to as “disregarded days”.
Step 2 Add up (for all employments held and trades carried on by P) the total number of hours that P works in the UK during the period, but ignoring any hours that P works in the UK on disregarded days. The result is referred to as P's “net UK hours”.
Step 3 Subtract from 365—
(a)the total number of disregarded days, and
(b)any days that are allowed to be subtracted, in accordance with the rules in paragraph 28 of this Schedule, to take account of periods of leave and gaps between employments.
The result is referred to as the “reference period”.
Step 4 Divide the reference period by 7. If the answer is more than 1 and is not a whole number, round down to the nearest whole number. If the answer is less than 1, round up to 1.
Step 5 Divide P's net UK hours by the number resulting from step 4.
If the answer is 35 or more, P is considered to work “sufficient hours in the UK” as assessed over the 365-day period in question.
(3) This paragraph does not apply to P if—
(a) P has a relevant job on board a vehicle, aircraft or ship at any time in year X, and
(b) at least 6 of the trips that P makes in year X as part of that job are cross-border trips that either begin in the UK, end in the UK or begin and end in the UK.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.