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Posted Wed, 09 Mar 2022 13:48:28 GMT by keikoo
hi there, I read RDRM11330 and need some clarifications. I moved to UK in Dec 2021 from Hong Kong and rented a house and living with my family since then. Before the move, I lived in an apartment I owned in HK between April and Nov of the current tax year. I still own this apartment and we will be using it when I go back to HK to work periodically. Even I lived in the UK home for more than 90 days, but since I've lived in this overseas home (HK) for more than 30 days in the current tax year, Am I correct that I do not pass "Second automatic UK test"? >> 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). many thanks
Posted Wed, 09 Mar 2022 14:25:34 GMT by HMRC Admin 17

You would need to either have no overseas home or if you do , be in that home for less than 30 days to qualify for the second automatic UK test.

If you do not meet these conditions then you will not meet this test.

Thank you.

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