Second automatic UK test - More than 1 oversea home

Hi there, i would like to clarify below test about "91 consecutive days" & "present it oversea home fewer than 30 day" In the tax year, I have two oversea home, before the "91 consecutive days. I had sold one of the oversea home. in the last point "at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year", is the 30 day only count the oversea home I still own in that 91 days? or it count the oversea home I have sold before the 91 consecutive day as well? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year

Hi K H,
It refers to both the overseas home in the same tax year prior to your arrival in the UK.
Sorry but there is no question  within your second point.
Thank you. 

 

Hi Admin, thanks so much for the reply and much appreciate for your help. Can I just confirm "1. there is or was at least one period of 91 consecutive days when you had a home in the UK 2. at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year 3. at that time you had no overseas home, or if you had an overseas home, you were present in it for fewer than 30 days in the tax year" for the third point, "at that time" mean the whole tax year, not only mean that specifc 91 days period? so if my friend had oversea home only before that 91 days period in the same tax year, her oversea home already sold before that 91 days period, she still had oversea home "at that time"? Thank you

Hi K H

Yes it means the whole tax year.

Thanks