The second automatic UK test - living in oversea parent’s home over 30 days

The second automatic UK test is relevant if the individual either has or had a home in the UK during all or part of the relevant tax year. This test will be met if there is at least 1 period of 91 consecutive days (of which at least 30 must fall in the relevant tax year), when: - the individual has a home in the UK and spends a sufficient amount of time in that home, and in addition, the individual - has no overseas home, or - has an overseas home or homes in each of which they are present, (for no matter how short a period), on fewer than 30 days in the tax year, (the permitted amount of time). If the individual has more than 1 home in the UK, they will need to consider each of those homes separately to see if they meet the test. They need only to meet this test in relation to one of their UK homes. If my wife rents and lives in a house in UK with my kids since August 2023, but I mainly live in Hong Kong in my parent’s home over 30 days in the tax year. Does it mean I do not meet this second automatic UK test? Many thanks.

Hi,

We cannot comment on individual resdience status as this is for you to determine based on the guidance available. If you are still unsure after reading the guidance, you would need to seek professional advice.

Thank you.