Skip to main content

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

Posted Thu, 24 Aug 2023 17:14:58 GMT by YM Ying
Hi, In 'RDRM11330 - Residence: The SRT: Second automatic UK test' it says : "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: the individual has a home in the UK and spends a sufficient amount of time in that home, and in addition, the individual has no overseas home, or 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). If the individual has more than 1 home in the UK, they will need to consider each of those homes separately to see if they meet the test. They need only to meet this test in relation to one of their UK homes." I came to the UK in early Nov 2022 and stayed on till now in a home here, I would like to be advised (a) if the minimum 30 days' overseas home presence is counted within the entire tax year of 2022/2023 so that sufficiency of presence in an overseas home for the period before I came to the UK (i.e., more than 6 months from April to Oct 2022) will mean I won't meet the test's conditions, or rather (b) the 30 days' overseas home presence is counted only towards and coincide with (any of?) the stated 91 consecutive days (of which min. 30 days within the tax year) - my puzzle is that in this fluid situation the 30 days' overseas presence shall both (i) be within the tax year of 2022/2023 and (ii) be within any such 91 consecutive days ; and that " ... has a home in the UK and spends a sufficient amount of time in that home ..." shall allow absence from the UK (minimum 30 days) for presence in the overseas home to become possible? and how "sufficient amount of time" is interpreted under tax rules as there is interaction between these criteria? I do continue to have an overseas home since before 2022/2023 where I stayed and can stay if needed but would want to make sure if I do not satisfy the Second automatic UK test for tax year 2022/2023 (so that self assessment will then start from 2023/2024) else I may need to get in touch with HMRC by 05 Oct this year for arrangement to do a self assessment soon. Regards, YM Ying
Posted Wed, 30 Aug 2023 17:37:24 GMT by HMRC Admin 25
Hi YM Ying,
The UK uses the 'arising basis' and the test would be applied to the individual's circumstances.
You need to determine if the period of use of the overseas home was in the 22/23 tax year or within the 91 conscutive days.
We are unable to advise the outcome of your scenario.
Thank you. 
Posted Thu, 31 Aug 2023 17:34:56 GMT by YM Ying
Thank you for your response. I have since been examining RDRM11330 by HMRC and several other notes that follow this and would like to be advised if : — despite the “sufficient amount of time” for a UK home is met, if the “permitted amount of time” in any one of two overseas homes is more than 30 days in the relevant tax year under consideration, is the Second Automatic UK Test not being met then? (I note that if there are more than one qualifying UK home, each of those homes will need to be considered separately and independently). Regards YM Ying
Posted Tue, 05 Sep 2023 15:13:39 GMT by HMRC Admin 10
Yes, if you were present in your overseas home for more than 30 days in the tax year, you would not meet the 'Second Automatic UK test'.                Statutory Residence Test (SRT) notes

You must be signed in to post in this forum.