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  • Second automatic UK test

    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.