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Posted Fri, 01 Oct 2021 21:59:33 GMT by C Law
May I reconfirm if my understanding about the 2nd automatic UK test is correct? I am from a foreign country and moved to the UK in late January 2021. I started to rent an apartment on 18 Feb 2021 and have been living there since then . I have no overseas home after I arrived in the UK. Based on these information, is that I meet the condition of this test? https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3#automatic-uk-tests
Posted Tue, 05 Oct 2021 11:02:11 GMT by HMRC Admin 17

Hi,
 
If you have been in the UK for 183 days or more days you will be a UK resident, there is no need to consider any other tests.

See link for more information :

RDR3: Statutory Residence Test (SRT) notes   .

Thank you.
Posted Tue, 05 Oct 2021 16:30:36 GMT by C Law
Thanks for your reply. But the condition of 183 days is confined to the relevant tax year only. so I do not meet this condition. Pls see what 3.1 states "3.1 First automatic UK test You’ll be UK resident for the tax year if you spend 183 days or more in the UK in the tax year". My question is on 3.2 Second automatic UK test. Whether the "91 consecutive day" mentioned below is confined to the relevant tax year only? If the 91 days is across tax year 2020-21 and 21-22, does it meet the condition? "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 Thu, 07 Oct 2021 07:47:55 GMT by HMRC Admin 19
Hi,

The 91 days does not need to be in the same tax year, but the 30 days does.

Thank you. 

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