gaminglife0001

Hi HRMC staff, I’m writing to clarify on the Statutory Residence Test (SRT) for staying in UK in tax year 2023 – 2024. Currently, I’m applying for BNO visa for immigrating to UK. I’m now living in Hong Kong home and having a full time role in Hong Kong from now to Jan2024. After that, I plan not to work and move to UK until next tax year 2024 - 2025). I also purchased a new build UK house and the expected completion date is Sep 2023. After the new build house completion, I’m planning to stay in the UK home 3-4months for renovation and furniture installing with my family. During my stay in UK, I would spend at most 25days to work for the Hong Kong job (work from home in UK). This is the flow chart for deciding whether I’m going to become UK tax resident for tax year 2023 – 2024, could you clarify if my understanding is correct on the SRT? 1. Automatic overseas tests a. First automatic overseas test i. Failed as I’ll spend for more than 16days b. Second automatic overseas test i. Failed as I’ll spend for more than 46days c. Third automatic overseas test i. Failed if I’ll spend for more than 91days ii. What if I’ll spend less than 91days, do I still fail as I will get significant break after the contract ended in Jan 2024? Conclusion: As I have failed all three automatic overseas test, then I would need to consider Automatic UK tests 2. Automatic UK tests a. First automatic UK test i. Failed as I planned to spend less than 183days in UK for tax year 2023 – 2024 b. Second automatic UK test i. Failed even I spend more than 30days in UK home as I have a home in Hong Kong and spent for more than 30days during the tax year c. Third automatic UK test i. Failed as I’m not working full time in UK Conclusion: As I have failed all three automatic UK tests and were not UK resident in any of the 3 tax years, then I would need to consider Sufficient ties test 3. Sufficient ties test a. Family tie i. Do not have family tie as my family members are not UK residents as their situations are exactly same as me b. Accommodation tie i. Have accommodation tie as I got a UK home starting from Jun 2023 and plan to live inside it for 3-4months c. Work tie i. Do not have work tie as my employment contract is under Hong Kong? Or 40days rule still applied to me even I work from home in the UK for the Hong Kong job? d. 90 day tie i. Do not have 90 day tie as I did not spend for more than 90days in either of previous two tax years. Conclusion: I only have 1 tie so my maximum days to stay in UK without being UK resident for tax year 2023 – 2024 are 182days? Thanks in advance and I look forward to your response. Regards, Daniel