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Posted Tue, 26 Sep 2023 23:09:41 GMT by K H
hi there, I would like to clarify the last point '.... or if you had an overseas home, you were present in it for fewer than 30 days in the tax year'. I had more than one oversea home though out the tax year, is the 'present 30 days' must be in the same oversea home? 3.2 Second automatic UK test You’ll be UK resident for the tax year if you have, or have had, a home in the UK for all or part of the year and the following all apply: there is or was at least one period of 91 consecutive days when you had a home in the UK at least 30 of these 91 days fall in the tax year when you have a home in the UK and you’ve been present in that home for at least 30 days at any time during the year 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
Posted Mon, 02 Oct 2023 11:06:48 GMT by HMRC Admin 10 Response
Hi
You need to be living in one of the properties for at least 30 days for the UK part and for the overseas it needs to be less than 30 days in total.

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