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Posted Wed, 07 Jun 2023 07:49:29 GMT by
I arrived in the UK on 5 Oct 22 and leave the UK from 1-9 Apr 23 and I understand I am not a tax resident and please can anyone help to comment on it? - stay less than 183 days but over 90 days in the UK - at that time I had an overseas home, and I had an overseas home, I were present in it for more than 180 days in the tax year - not tax resident in the past 3 years and never arrived in the UK in the past 10 years - no job here and only oversea rental income - my husband is not a tax resident in the UK and has no family members here as well - I rent a house and sign the contract here for 1 year from Oct 22 to Dec 23 According to the 3.2 UK Second automatic test in UK , my situation does not apply to the below point3 as I still have an oversea home in HK and stayed there more than 180 days in tax years so I am not a tax resident this year, am I correct? 3.2 UK Second automatic test in UK: 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: 1.there is or was at least one period of 91 consecutive days when you had a home in the UK 2.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 3.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 Thank you
Posted Thu, 08 Jun 2023 16:30:04 GMT by HMRC Admin 20
Hi MS Cheung,

HMRC are unable to advise you on your residence status as this is for you to determine based on the guidance available, see links below.

RDR3 Statutory Residence Test

Tax on foreign income at the bottom of the page there is a "Get help working out your residence status" status checker.

Thank you.

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