In a PDF I downloaded (Examples of U-value calculations using BS EN ISO 6946:1997)
I find a table "Surface resistance for roofs, walls, and exposed floors m^2K/W".
Heat flow direction Upwards Horizontal Downwards Inside resistance 0.10 0.13 0.17 Outside Resistance 0.04 0.04 0.04 Underfloor space - 0.13 0.17
Is the difference between inside and outside just that wind is assumed to be blowing across the outside?