The SRT: Second automatic UK test. Consecutive overseas homes.

I think I understand the Second Automatic Test reasonably well but I cannot find an answer to one particular question. Neither the legislation or the HMRC Internal Manual consider how Overseas Property that is consecutively owned is treated. To quote the manual: 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: 1. the individual has a home in the UK and spends a sufficient amount of time in that home, and in addition, the individual 2a. has no overseas home, or 2b. 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). So, if an individual has a home overseas from the beginning of the tax year and then moves, 60 days later and with no break, to a new home that they live in until the beginning of the next tax year, do they have to spend at least 30 days in each of these two homes? They will have had an overseas home for every day of the tax year and been present in an overseas home for more than 30 days but I'm not clear what the answer is. What I know is that if they are required to spend 30 days in every home they live in during a tax year, it means they cannot live in any home for less than 30 days and so, for example, couldn't ever move houses in April or after March 6th ! Does anyone have a definitive answer?

Hi,
The second automatic UK test is that you must live for at least 91 days in a row in the UK and within that 91 days, 30 of them must be at the same home. The overseas property, if held, cannot be occupied for more than 30 days in the same tax year for you to meet this test.
Thank you.

My question is a little different. I’m aware that I need to spend more than 30 days in my overseas home to not meet the test. The question is, if I have a home overseas in the tax year and move into another home overseas (with no gap in between) in the same tax year, do I have to spend 30 days in BOTH homes or is it enough to have spent 30 days in only one of them.

Hi,
For the test you are referring to, you cannot live in any overseas home for more than 30 days in the tax year.
Thank you.