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Posted Sun, 05 Nov 2023 20:38:05 GMT by
I am a joint US/UK citizen born in UK and moved to the USA when a child, and have been living in my parents house in the USA for most of my life, including the last 10 years, I am moving to the UK in December or January, and will be continuing my current employment, for a US based company with no offices in the UK, remotely. The plan is to arrive in UK and stay in temporary accommodation (Airbnb / hotel etc) until I find a flat to rent. 1) I believe that because I've been in living in my parents house consistently in the past, and shall continue to have a room there, complete with my belongings (most notably all the furniture / bed I've bought over time, as well as many clothes and pictures), it will become my overseas home after I move to the UK, as well as after I move into a rented flat in the UK. Can you say whether this a correct interpretation? 2) In the 2nd automatic UK resident test it talks about an overseas home. Does the third condition of "has an overseas home or homes in each of which they are present, (for no matter how short a period), on fewer than 30 days in the tax year" mean that I DO NOT meet the criteria because it was my home in which I lived for about 9 months (April to December) i.e more than 30 days, or that I DO meet the criteria because I was not present in it for 30 days (January to 5th April)? Thanks
Posted Wed, 15 Nov 2023 10:49:39 GMT by HMRC Admin 20 Response
Hi trailr,
We cannot advise whether your parent's home can be considered to be your home, we can only point you to the guidance to allow you to make that decision for yourself.  
The guidance at RDRM13050 - Residence: The SRT: Annex A: The principles and characteristics of a home for the purposes of the SRT, describes a home as "a building, or part of a building, a vehicle, vessel or structure of any kind which is used as a home by an individual. It will be somewhere which an individual uses with a sufficient degree of permanence or stability to count as a home," for the purposes of the statutory residence tests.
The second automatic UK test is advising that it is relevant if you spent more than 30 days in the overseas home in the tax year, the second automatic test is not met and you should move on to the third automatic UK test."
Thank you.
 

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