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Posted Sat, 10 Feb 2024 02:07:19 GMT by K H
Hi there, in the below "second automatic UK Test", it mentions that "at least one period of 91 consecutive days", during those 90 days, you have a uk home for 30days and you have a oversea home less than 30 days, then will match the UK Test. I would like to clarify which 91 days should I count if there is multiple group of consecutive days which is more than 91 days? thanks. 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 Wed, 14 Feb 2024 10:52:33 GMT by HMRC Admin 25
Hi K H,
1. It doesnt matter which one as you have reached the 91 consecutive days.
2. Sorry but no question here.
Thank you. 


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