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  • Second automatic UK test

    For the second automatic UK test: "...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" My question is: if I have a place to stay in the UK for at least 91 consecutive days (called "home"), and during my time in the UK, I also have a place overseas where I will be living once departing from the UK for the rest of the tax year (more than 30 days), I would not meet the second automatic UK test and will NOT be considered as a UK resident, right? Thanks!
  • Third automatic overseas test

    The third automatic overseas test stipulates: You’ll be non-UK resident for the tax year if you work full-time overseas over the tax year and: *you spend fewer than 91 days in the UK in the tax year *the number of days on which you work for more than 3 hours in the UK is less than 31 there is no significant break from your overseas work *A significant break is when at least 31 days go by and not one of those days is a day where you: -work for more than 3 hours overseas -would have worked for more than 3 hours overseas, but you did not do so because you were on annual leave, sick leave or parenting leave My questions are: If I come to the UK for a 3-month sabbatical leave hosted by a UK university, will I be considered as being "working" in the UK? Will it be considered as a significant break from my overseas work? I will still be paid by my own university during my sabbatical but will not be paid by the UK university. Thanks!