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Posted Tue, 26 Sep 2023 22:51:09 GMT by K H
Hi there, I would like to clarify the last point 'at that time you had no overseas home, or if you had an overseas home....', 'you had an overseas home', does it mean had the oversea home through out all the 91 days or can be less than 91 days? 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
Posted Mon, 02 Oct 2023 11:21:16 GMT by HMRC Admin 10 Response
Hi
It can be less than the 91 days but they must run consecutively and you must meet the 30 days rule within that.

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