Ask an expert: Secondees training in the UK

Question

My company is the holding company of a worldwide group with a number of foreign subsidiaries. Its head office is in Glasgow and employees from the UK are regularly seconded to work for the foreign subsidiaries. Prior to the introduction of the statutory residence test we had been advised that all our secondees were not UK resident on the basis that they were working full time abroad. Each year some of the secondees come back to the UK to study for professional qualifications: the course fees are paid for by the company and the course lasts 30 days excluding travel time. In the past I have been told that time spent on the course amounts to ‘incidental duties’ and so does not jeopardise the employees' residence status. However I have heard that the rules have changed. The four employees concerned are Anna...