Third UK Residence Test

Hi I arrived in the UK on 7th Feb 2023, and have been working here full time since. I do not fall under automatic UK Residence test 1 and 2 for 2022-23. The third case – which is the full time work case – seems to apply. However, as of my returns filing date for 2022-23, that is 31st January 2024, I would NOT be completing my 365 days of full time work in UK. Hence technically , I would not be covered by the rule by the deadline. The SRT asks "Did you work full time" - the word "did" gives a perception that I should have already worked for 365 days to answer "yes" to this question. So I cannot claim to be a resident in this case. However, when I do the SRT on any date after 7th February 2024, I would meet the test requirements for the Tax year 2022-23. So am I a resident or not for the year 2022-23 as per the “Full time work” rule? (assuming I am not a resident as per other rules) Regards

Hi,

HMRC cannot advise you on your residence status as this is for you to determine. However, as the period in question is for 2022 to 2023, this is in the past, so the reference to 'did' applies to the relevant period within 2022 to 2023.

Thank you.