Second automatic UK test - Oversea home period

Hi , Regarding the 3.2 Second automatic UK test. I have a question on the statement, "At that time you had no overseas home." Does this imply that I am required to possess an overseas home for the entire duration my UK home period, or I have an overseas home at any point during the overall duration that is enough to fullfill the case? For example, if I have a UK home from 6-Apr-2023 to 5-Apr-2024, and I also have an overseas home from 6-Apr-2023 to 6-Oct-2023, would I be considered to have an overseas home in this test? Thanks in advance.

Hi ppapo6888,

This would constitute an overeseas home and in order to meet the criteria at your point, you could only be present in it for 30 days in the 23/24 tax year.

Thank you.

Thanks for reply. To clarify the point of 30 days to meet the criteria. i need to present in oversea home at lease 30 days? or no more than 30 days in tax year?

Hi
No more than 30 days in the overseas home in the tax year.

i am afraid i misunderstand . “No more than 30 days in the overseas home in the tax year” your statement means , i have no oversea home if i stay in oversea home less than 30 days , right ?

Hi,

If you have had a home oversears in the tax year, you can only stay in that home for a maximum of 30 days in the period that you are claiming for. Should you still not understand this, you may wish to seek the help of a professional who deal with residence.

Thank you.

Hi, in the example, there is a period of 91 consecutive days that ppapo6888 had a home after 6Oct 2023, AND in that time he had no overseas home after 6Oct2023 (as he mentioned that he has an overseas home from 6-Apr-2023 to 6-Oct-2023) Therefore, I think ppapo6888 meets the second automatic UK test and is a UK resident if so. Please advise. Many thanks.

Hi Mar Keung,
We cannot confirm an individuals residence as this is for them to determine based on the guidance available.
Thank you.