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Posted Wed, 27 Apr 2022 10:34:07 GMT by hsuwinson
Hi, I would like to clarify if my understanding of the following condition 3 in second automatic test is correct "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" I came to UK in late 2021, I had an overseas home only before I came to UK. So during the 21/22 tax year, I had my home initially overseas, then moved to UK. Since I had a home during the tax year and I present in my overseas home for more than 30 days in the tax year, is the above condition not met for me? My confusion is on the meaning of "at that time", whether it refers to the whole tax year or only the period I have a UK home. Thank you so much!
Posted Tue, 03 May 2022 14:30:34 GMT by HMRC Admin 19
Hi,

At that time refers to the period during which you had a home in the UK.

So, for you to qualify per the second automatic UK Test, you would, have to have had a home in the UK for a period of 91 consecutive days and at least 30 of those days had to fall within the 2021/22 tax year and during that period, you had to have no overseas home or if you had an overseas home, you were in it for fewer than 30 days in 2021/22. 

Thank you
Posted Tue, 03 May 2022 15:04:44 GMT by hsuwinson
Hi, Thank you so much for your prompt and clear reply. I have a following question on the definition of 'the period during which I had home in UK. I have the lease contract of my current London house started in Jul, but I only moved to UK(and therefore live in the house) from Oct. Does the period I had home in UK started from Jul or Oct? Many thanks again!
Posted Thu, 05 May 2022 13:53:43 GMT by HMRC Admin 19
Hi,

This should be from the date you were living in the home.

Thank you.

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