Non Resident in UK based on Statutory Residence Test - Automatic Overseas Test 3

Hi I moved to Spain in Dec 23 for full-time employment in Spain. During tax year 2024-25, I will be visiting UK few times on work trips and it will total to 29 days between 06 apr 24 and 05 apr 25. I have 2 questions: 1. Will my work trips to UK be counted for the purpose of Automatic Overseas Test and therefore not apply to me as I will be spending more than 16 days in UK? 2. Will I qualify as non-resident under Automatic Overseas Test 3 as I will spend fewer than 91 days in the UK in the tax year; the number of days on which I work for more than 3 hours in the UK is less than 31; and there will be no significant break from my work in Spain Thanks in advance

@HMRC please could you advise on this

Hi Please could someone respond to this? Thanks Kiru

Hi ExpatInSpain,
HMRC cannot advise you on your residence as this is for you to determine based on the guidance available.
Thank you.