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Posted Fri, 15 Sep 2023 09:00:13 GMT by franklau98
I doubt whether I am a UK resident and I have to file a tax return from 6th April 2022 to 5th April 2023. I migrated to the UK from Hong Kong in 2022. Please give me some advice. During the financial year of 6th April 2022 to 5th April 2023. I stayed in UK for 114 days. In which, I stayed in Airbnb for 24 days. The rest 90 days I stayed with my family in my wife’s owned house in the UK. The rest of the year, I lived in my own house in Hong Kong. I have never worked in the UK so far. According to Automatic UK tests, 1. Presence (Not fulfill) I did not spend 183 days or more in the UK in current tax year. 2. Home in the UK (Not fulfill) I lived in my UK home fewer than 91 days. I visited overseas home more than 30 days. 3. Working in the UK full time (Not fulfill) I have never worked in the UK in this current tax year. According to Sufficient ties tests 1. A family tie (Fulfill) My family members have spent more than 183 days in the UK. 2. An accommodation tie (Doubt?) A place to live available in the UK for 91 days or more in the current tax year. 3. A work tie (Not fulfill) 4. A 90-day tie (Not fulfill) Am I a UK resident in the tax year 2022/2023? Do I need to file a tax return in this current tax year? Thank you very much.
Posted Tue, 26 Sep 2023 11:15:16 GMT by HMRC Admin 19

We cannot confirm your residence position for you. You have to determine this and then inform us whether you are UK resident or not. You should be able to determine this by taking the Statutory Residence Test here:

RDR3 Statutory Residence Test

You can also use the link below which you may find easier if you are unable to confirm using the Statutory Residence Test.

Tax on foreign income

Thank you.

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