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Posted Fri, 08 Jul 2022 16:55:50 GMT by C. H. Choi
I'm from a foreign country and will come to the UK early next year. I would like to understand whether I will be UK resident for this tax year (i.e. 6 April 2022 to 5 April 2023) applying the second automatic UK test. Assuming (1) I arrive in the UK in early January 2023 and stay in a UK home beyond 5 April 2023 (i.e. over 30 days and over 91 days), (2) I still keep a place of residence in my original country which I will stay at whenever I return to my original country in the future/subsequent tax years, and (3) I have been staying at this place of residence in my original country for way more than 30 days during this tax year before I come to the UK in early January 2023 (but not after I arrive in the UK, during this tax year), does it mean I do not satisfy the second automatic UK test in this tax year given that I have an overseas home and am present in it for more than 30 days during the tax year? Thank you.
Posted Tue, 12 Jul 2022 08:49:14 GMT by HMRC Admin 17

Hi,
 
Please note that we are unable to comment on hypothetical future scenarios.

It is the responsibility of each individual to apply the Statutory Residence Test (SRT) rules to their own particular circumstances.

If, when you arrive in the UK, you need help in interpreting the SRT rules, please call us on 0300 200 3300  and
a Taxes Technician will provide assistance.   

See link:

   RDR3 Statutory Residence Test    .

Thank you.

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