Pact Accountancy

SRT rules change when a person is an ‘international transport worker’ this is defined as a person:

• Training Performs employment that involves duties while travelling or performing in a vehicle, aircraft, or ship.
• Trade is a trade in which the activities include providing services while travelling by vehicle, plane, or ship.
• In these two cases, all tours must cross international borders. The person must be in the relevant carrier as he is making international trips to provide those services.

If international duties are adequate (probably at least 80%), a person who has specific responsibilities on purely domestic travel will still be considered by definition.

• If an individual falls into this group, the implications of SRT are (broadly) individual:
• Foreign Must not be a non-UK resident based on working full time abroad.
• Must not be a UK resident based on working full time in the UK and
• An international transport worker considers having worked for more than three hours. A working day tie gives for the STT, where any travel begins in the UK on that day and is less than three hours on any other day.

A person who has specific responsibilities in the home field will still be considered within the definition if international jobs are vital (perhaps at least 80%).