SRT - Second UK Automatic Test

If I have a home in the UK for the full tax year and spend more than 30 days in the this home in the tax year but have a foreign home for PART of the tax year and spend over 200 days in this foreign home Am I UK automatic resident since there is a period in the tax year where I have a home in the UK but no overseas home? I'm seeking clarity on the last point below, the first two are year the last is possibly no since I spend so long in my overseas home (Assume I am not resident under the other automatic tests and not under the sufficient ties test) 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 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.

Hello, I was wondering if anyone could help on this?

Hi paddy1000,
HMRC cannot advise you on this as your residence is for you to determine based on the guidance available.
Thank you.