Mar Keung

Hi, in the example, there is a period of 91 consecutive days that ppapo6888 had a home after 6Oct 2023, AND in that time he had no overseas home after 6Oct2023 (as he mentioned that he has an overseas home from 6-Apr-2023 to 6-Oct-2023) Therefore, I think ppapo6888 meets the second automatic UK test and is a UK resident if so. Please advise. Many thanks.

Stan’s family sold their property in HK in and lived in Stan’s parent home since June 2024 in Hong Kong. Stan’s wife rented a house in UK on 1Jul 2024 before coming to UK. Then Stan Family arrived UK on 1August2024. Stan’s wife and kids stayed and lived in the rented house, while Stan went back to Hong Kong and lived in his parent home since 15 August 2024 until 31 December 2024. After that Stan went back to UK and live with his family in the rented house. 1. The house was rented by Stan’s wife and Stan didn’t live in that house until 1Jan 2024. I would like to see - when would the rented house be counted as Stan’s home? (1Jul2023? 1Aug2023? 1Jan2024?) - If yes, would Stan meet the condition “there is or was at least one period of 91 consecutive days when you had a home in the UK” in the “Second Automatic UK test” and - what is the first day of the period of the 91 consecutive days(1Jul2023? 1Aug2023? 1Jan2024?) 2. if the first day of the period of the 91 consecutive days is either 1Jul or 1Aug, from the first day there is a period of 91 consecutive days, at least 30 of which fell in the 2023-2024 tax year, but Stan had the oversea home in HK and lived over 30 days in the tax year or the 91 consecutive days period can we claim that Stan doesn’t meet the second automatic UK test? Many thanks.

The second automatic UK test is relevant if the individual either has or had a home in the UK during all or part of the relevant tax year. This test will be met if there is at least 1 period of 91 consecutive days (of which at least 30 must fall in the relevant tax year), when: - the individual has a home in the UK and spends a sufficient amount of time in that home, and in addition, the individual - has no overseas home, or - has an overseas home or homes in each of which they are present, (for no matter how short a period), on fewer than 30 days in the tax year, (the permitted amount of time). If the individual has more than 1 home in the UK, they will need to consider each of those homes separately to see if they meet the test. They need only to meet this test in relation to one of their UK homes. If my wife rents and lives in a house in UK with my kids since August 2023, but I mainly live in Hong Kong in my parent’s home over 30 days in the tax year. Does it mean I do not meet this second automatic UK test? Many thanks.

3.2 Second automatic UK test 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 For the “ at that time you had no overseas home…..“, I want to seek for clarification whether the “at that time” refers to the “ 91 consecutive days” period mentioned above or the “30 days of these 90 days” period mentioned above. Many thanks.

The “Third automatic overseas test” mentions “ work full-time overseas over the tax year” How should we define “ work full-time overseas over the tax year”? Is it necessary to be whole tax year? What if I work full time oversea from 1Mar 2023 to 1Jan2024? Many thanks