Second automatic UK test - “ at that time” you had no overseas home

3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: - there is or was at least one period of 91 consecutive days when you had a home in the UK - 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 - 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 For the “ at that time you had no overseas home…..“, I want to seek for clarification whether the “at that time” refers to the “ 91 consecutive days” period mentioned above or the “30 days of these 90 days” period mentioned above. Many thanks.

Hi,

It covers both of the points.

Thank you.