3.2 Second automatic UK test: parents' home

I'm visiting the UK to see family. I've been non-UK resident for 9 years. I want to spend as long as possible. For the purposes of this, let's say 180 days. I've been through the SRT, and the tax service checker (which was great): https://www.tax.service.gov.uk/guidance/check-your-UK-residence-status/start/choose-tax-year The only potential issue is the 2nd automatic UK test. I intend to stay with my parents for up to 90 days, and then rent somewhere for another 90 days. I left just before the start of the 2024/25 tax year, and my home overseas is being sold, hopefully in May. So that presumably won't count as a overseas home for 2nd UK auto test, as I'll spend less than the permitted time there. When I go back overseas later in 2024, I'll stay with a good friend for a month or more and then buy another house there. I assume as that doesn't overlap the period I have a home in the UK, that's no use. So I assume I don't have an overseas home that I'll have spent the permitted time in. The question: if I spend 90 days at my parents' house, and then spend 90 days somewhere else (perhaps a short-term lease, perhaps my brother's house), does the day count on my parent's house continue up past 91 days? It's still available to me, as there's still the same room there and they wouldn't refuse, but I've moved my stuff and am living somewhere else, possibly even with a lease agreement. I will visit for meals, but won't be staying with them. Thanks for your help.

Hi Bromley86,
If you have more than one home in the UK you should consider each of those homes separately to see if you meet the test.
You need only meet this test in relation to one of your UK homes.
Thank you. 
 

I want to say "Please re-read the question. Thank you." However, having read "How to win friends & influence people", I now understand that this is not helpful. The question was: * if I have 2 homes in the UK; * if I spend 90 days in one; * if I then move to the other; * then will the day-count continue on my first, given that it is available, and I even visit it frequently during the day, but I live in my second home (spending each midnight there). Thanks :) .

Hi,
It does not matter which home you stay in.  As soon as you spend a single night in either property, you meet the accommodation tie.
Thank you.

HMRC admin 8 did not answer the question , neither did Admin 25. HMRC rules are very very complex involving finely split definitions and imprecise wording needed deep examination. the HMRC admin are giving simplistic answers . Admin 8 refers to accommodation tie - the question was about stat res test 2 and "home" .. a totally different factor and issue... ( I have potentially a similar issue .. crux issue is whether " 91 days continuous home" refers to SINGLE home or adds across sequential different homes. HMRC need to read and understand the detail in the qustions

Not HMRC...its cumulative, 91 days in the year in any home in UK (if you had retained foreign home and spent 30 days there in tax year you would not have been caught under auto test 2 as you need to meet all 3 conditions)