Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 07 Oct 2022 07:03:55 GMT by austinbluffs
For the second automatic UK test: " 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" My question is: if I have a place to stay in the UK for at least 91 consecutive days (called "home"), and during my time in the UK, I also have a place overseas where I will be living once departing from the UK for the rest of the tax year (more than 30 days), I would not meet the second automatic UK test and will NOT be considered as a UK resident, right? Thanks!
Posted Thu, 13 Oct 2022 11:49:35 GMT by HMRC Admin 20
Hi austinbluffs,

On the basis of the information you have provided, you are correct in concluding that you would not meet the second automatic UK test.                                                            RDR3: Statutory Residence Test (SRT) notes

Thank you.
Posted Tue, 25 Oct 2022 20:51:03 GMT by Ed Marsh
Would that qualify under the sufficient ties accommodations test?
Posted Fri, 28 Oct 2022 13:55:59 GMT by HMRC Admin 32

Please can you provide further information regarding your question?

Thank you.
Posted Fri, 28 Oct 2022 17:40:09 GMT by Ed Marsh
Happy to. If one fails both the Automatic Overseas test and the Automatic UK tests, UK Tax residency is determined by the sufficient Ties tests. One of those tests is the Accommodation tie, which states that if you have a place to stay in the UK for 91 days and you stay there at least 1 day, you have that tie (there are other conditions, but that's the basic idea). That tie alone doesn't make you a UK tax resident but if you have enough ties (it varies by length of stay) you could be declared a tax resident. Have I misinterpreted anything? SECOND QUESTION: If I'm in the UK for longer than 91 days but stay in several places because individually none of the places can accommodate me for 91 days, do I have an accommodation tie?
Posted Wed, 02 Nov 2022 11:59:54 GMT by HMRC Admin 17

The sufficient ties test should be applied where the automatic overseas test and the automatic UK tests are not met.  In order they are A familty tie,
and accommodation tie, a work tie and a 90 day tie. 

The more ties that are met, the fewer days you can remain in the UK and be considered not resident in the UK for tax purposes. 

The accommodation tie guidance can be found at :

Residence, Domicile and Remittance Basis Manual .

RDRM13090 advises that short stays at hotels and guesthouses will not normally be considered an accommodation tie. 

However, if a stay in a hotel or guesthouse for at least 91 days continuously in a tax year, bearing in mind that short gaps may be discounted, they will have an accommodation tie:

RDRM13090 - Residence: The SRT: Annex A: When accommodation is not considered to be an accommodation tie  .

 In short, anywhere you stay , must be for 91 continuous days or more, bearing in mind that short gaps may be discounted and
you stay there for at least 1 night, then the accommodation tie is met.

Thank you.
Posted Thu, 10 Nov 2022 09:54:02 GMT by Yuk wai Wong
Dear sirs, I would like to make sure that whether the following case HMRC regards as I have a "overseas home" in secondary automatic resident tests:- I lived with my mother in my mother's home for more than 3 months and I have not ownship of that house and then migrated to UK in year 2021-2022 tax year with UK home for more than 40 days. My mother continues to own her home in that 40 days. Would HMRC treat me has overseas home? Kind Regards, Tim
Posted Tue, 15 Nov 2022 11:38:11 GMT by HMRC Admin 32

Unfortunatley we cannot comment on your residence status as that is for you to decide.

If you are unable to make a definite decision based on the guidance you have reviewed, you will need to consider seeking professional advice.

Thank you.

You must be signed in to post in this forum.