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Posted Fri, 19 Jan 2024 13:17:03 GMT by
Hello, regarding to 3.2 Second automatic UK test, ‘there is or was at least one period of 91 consecutive days when you had a home in the UK’. How should I calculate 91 consecutive days when I had a home in UK? If a property is fully owned by my parent, should I calculate 91 consecutive days from when I really living in the it? Did I ‘had’ this home before I start living in it?
Posted Tue, 23 Jan 2024 10:47:24 GMT by HMRC Admin 32
Hi,

The term "had a home in the UK" includes your parent's home, as it is a place to live.

RDRM11330 - Residence: The SRT: Second automatic UK test

The guidance above advises "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)."

Thank you.
Posted Tue, 23 Jan 2024 11:10:34 GMT by
Thanks. Do I need to count those 91 days when my parents owned that property, or do I count the 91 days from when I arrived in the UK?
Posted Fri, 26 Jan 2024 10:02:18 GMT by HMRC Admin 25
Hi Hosea,
It will be from when you arrived. 
Thank you. 
 

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