SRT Second automatic UK test

I have a question in the SRT second automatic UK test for the point "there is or was at least one period of 91 consecutive days when you had a home in the UK". If I have a 6-month rental contract as a home in UK started in 1 March 2023, there is less than 91 consecutive days upto 5 April 2023. Is that I don't meet the point? Thanks

Hi,

You would still meet this as 30 days of it will fall into the 2022 to23 tax year and per the test at least 30 of these 91 days fall in the tax year when you have a home in the UK and you have been present in that home for at least 30 days at any time during the year.

Thank you.

Thank you. So for my case, UK home started on 1 March 2023, plus 30 days of stay, my split year date is 31 March 2023 for the 2022-23 tax year?

Hi
No it will be 1/3/23.
Thankyou.

Hello HMRC, Re: Second Automatic UK Test If I stay at my mother's home, Address A (7 London Road) for 22 days in the tax year and she then terminates her tenancy agreement and moves to a new address, Address B (24 London Road), which I stay at for 20 days in the tax year. Would these addresses be considered as two separate homes or the same home? And so in the above example, would the conditions for the second automatic UK test be met? Thank you for your help.

Hi Dave Thomas,
This would be two different homes and as such doesn't meet the conditions of the 2nd automatic UK test.
Thank you. 

Good Morning, I am seeking guidance regarding the "Second automatic UK test," specifically related to counting the period of 91 consecutive days when I possessed a home in the UK. I understand that the 91-day period can span across different tax years. However, I am curious if these days can span from both ends of the tax year. To illustrate, in the context of the 2023/2024 tax year, if I maintain a UK home for a continuous period of 100 days from March 1, 2024, to June 8, 2024 – thus spanning into the 2024/2025 tax year – would this fulfill the requirement for 91 consecutive days, along with other relevant criteria, to establish my residency status for the year 2023/2024? Thank you very much for your assistance, 

Name removed admin. 

Hi,

Yes, it will.

Thank you.