SRT: Third Automatic Overseas Test

1) I am unemployed since April 2023; 2) I have rental income from overseas property and tax (property and rental income) is paid on these rental income. These properties are in Asia. 3) I have been given the right to reside in UK in May 2024. I would not be staying in UK for more than 80 days before April 5, 2025. 4) My wife and chidlren are currently residing in UK, having moved to London over the last few months. It is not clear whether am I considered a tax resident in UK for 2024/2025 given that I am not working full-time overseas. I am living full time overseas.

Hi,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available Please see guidance here:
RDRM12000 - Residence: The SRT: Split year treatment
Thank you

Not HMRC...SRT automatic test 3 does NOT apply, you are not working full time overseas. As you meet none of auto non resident tests you move to auto UK resident tests, if you meet none of those you move to sufficient ties tests (either table A or B dependent on prior years) and check number of ties needed for UK residence dependent on days in UK in that year...unless, you have now come to the UK permanently in which case split year may apply from arrival, you are treated as non resident prior to arrival, resident from arrival and none of the above apply.