Tax Resident

Hi, My spouse and me are holder of BNO Visa for Hong Kong people, we have arrived in the UK on July 2023. My son rent apartment on Sept 2022 , he and his family had arrived in UK on Oct 2022. My spouse and me have permission to live in that apartment because we are the permitted occupier on the Tenency Agreement. I would like to know if we lived in that apartment over than 30 days , we will become a Tax Resident , am I right ? I would greatly appreciate to receiving your reply. Thank you for your kind attention.

Hi,

You may be resident under the automatic UK tests if:

• You spent 183 or more days in the UK in the tax year.
• Your only home was in the UK for 91 days or more in a row - and you visited or stayed in it for at least 30 days of the tax year.
• You worked full-time in the UK for any period of 365 days and at least one day of that period was in the tax year you’re checking.                

You may also be resident under the sufficient ties test if you spent a number of days in the UK and you have additional ties to the UK, like work or family.                                                                                                    
If you are still unsure about your residence status, please use the HMRC 'Check Your UK Residence Status' tool.                                  

Which tax year do you want to check your UK residence status for?

Thank you.