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Posted Mon, 15 Aug 2022 17:47:50 GMT by 9043583
I have a question on behalf of my friend regarding the third and final requirement to meet the "second automatic UK test": (1) there is or was at least one period of 91 consecutive days when you had a home in the UK, (2) at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year, and (3) at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year". My friend is a UK non-domicile that moved from Singapore to the UK in October 2021 (during the 2021/22 tax year). Before moving to the UK (i.e. from 6th April 2021 to her arrival date in the UK in October 2021) my friend spent more than 30 days in an "overseas home" during the tax year - I would like to understand if this means that my friend would fail to meet the third requirement of the second automatic UK test above. Does “at that time” in the third requirement above refer to: 

(a) the whole of the tax year in question, or (c) the whole period that the individual has a home in the UK within the tax year in question, or (b) the whole 91 consecutive day period used to satisfy the first requirement of the second automatic UK test above.
Posted Sun, 21 Aug 2022 17:33:49 GMT by 9043583
Are you able to provide a view on this question please?
Posted Thu, 25 Aug 2022 16:48:00 GMT by HMRC Admin 10
Hi
Please note that 'at that time', as mentioned in the third requirement, refers to the 'period of 91 consecutive days when you had a home in the UK.    RDR3: Statutory Residence Test (SRT) notes
Thankyou.
Regards.
Posted Fri, 26 Aug 2022 11:25:43 GMT by 9043583
Thank you for your confirmation.

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