second automatic UK test - oversea home enquiry

Stan’s family sold their property in HK in and lived in Stan’s parent home since June 2024 in Hong Kong. Stan’s wife rented a house in UK on 1Jul 2024 before coming to UK. Then Stan Family arrived UK on 1August2024. Stan’s wife and kids stayed and lived in the rented house, while Stan went back to Hong Kong and lived in his parent home since 15 August 2024 until 31 December 2024. After that Stan went back to UK and live with his family in the rented house. 1. The house was rented by Stan’s wife and Stan didn’t live in that house until 1Jan 2024. I would like to see - when would the rented house be counted as Stan’s home? (1Jul2023? 1Aug2023? 1Jan2024?) - If yes, would Stan meet the condition “there is or was at least one period of 91 consecutive days when you had a home in the UK” in the “Second Automatic UK test” and - what is the first day of the period of the 91 consecutive days(1Jul2023? 1Aug2023? 1Jan2024?) 2. if the first day of the period of the 91 consecutive days is either 1Jul or 1Aug, from the first day there is a period of 91 consecutive days, at least 30 of which fell in the 2023-2024 tax year, but Stan had the oversea home in HK and lived over 30 days in the tax year or the 91 consecutive days period can we claim that Stan doesn’t meet the second automatic UK test? Many thanks.

Hi Mar Keung,
HMRC cannot comment on your residence status as this is for you to determine based on the guidance available.
Tax on foreign income Work out your residence status
Thank you.