Do I need to complete self assessment?

Hi there, I received my BNO visa on 10 Oct 2023, and I landed in UK on 15 Dec 2023, so until 5 April 2024, I am physically in UK for around 113 days ( a bit confuse with the days, not sure if I should calculate from the date of visa granted or the date I arrived in UK). I am not sure if I need to submit a self assessment with my situation:
I check the automatic overseas tests and automatic UK tests, which I think I am not relevant to the overseas tests, and for UK test, just wish to clarify, after I laned in UK, I stayed in different friend's house, which one of them is more than 30 nights, but at the same time, I have an overseas home that I spent more than 30days from 6 Apr 2023 - 5 Apr 2024, so I assume with this I am not a UK resident?
I also look into the ties test, if I have never been in UK prior 15 Dec 2023, and I stayed in UK between 90 - 120 days, I assume Table B will apply to my case, which I need at least 3 ties to be a tax resident?
Thanks,
Lee

Hi Eunice Siu
You would use the date you arrived in the UK to work out the number of days in the UK.  
The statutory residence tests are designed to help you work out if you are 'tax resident' for the whole tax year or 'tax non-resident' for the whole tax year.  
If you are tax resident for the whole tax year, a self-assessment tax return would be required for you to declare your world-wide income in the tax year; unless split year treatment applies to you.  
If it does, you will need to complete a self-assessment tax return, to claim split year treatment and declare your UK/world-wide income and capital gains from the date you arrived in the UK.  If you are tax non-resident for the whole tax year, then a tax return would only be required where your UK sources of income or capital gains for the whole year, needs to be reported in a tax return.
Please see Guidance at: Tax on foreign income: UK residence and tax
Thank you.