SCourtney

Hello, I work for a fully remote UK company and I would please like some clarification on how to calculate the 183 days which a worker must remain in the UK per year so as to avoid tax implications in the other company. From my research I am of the understanding that in the UK, the 183-day rule is part of the Statutory Residence Test (SRT), which is used to determine if someone is a UK tax resident for a given tax year. Under this rule, if you spend 183 days or more in the UK within a single tax year (6 April to 5 April), you are generally considered a UK resident for tax purposes. I want to double check that these days are calendar days and not just working days. So, for example, if someone works 112 working days in another country but they have spent more than 183 calendar days in the other country, will this mean that they fail the Statutory Residence Test for the UK and there may then be tax and employment implications? Thank you in advance for your help.