I doubt whether I am a UK resident and I have to file a tax return from 6th April 2022 to 5th April 2023. I migrated to the UK from Hong Kong in 2022. Please give me some advice.
During the financial year of 6th April 2022 to 5th April 2023. I stayed in UK for 114 days. In which, I stayed in Airbnb for 24 days. The rest 90 days I stayed with my family in my wife’s owned house in the UK. The rest of the year, I lived in my own house in Hong Kong.
I have never worked in the UK so far.
According to Automatic UK tests,
1. Presence (Not fulfill)
I did not spend 183 days or more in the UK in current tax year.
2. Home in the UK (Not fulfill)
I lived in my UK home fewer than 91 days. I visited overseas home more than 30 days.
3. Working in the UK full time (Not fulfill)
I have never worked in the UK in this current tax year.
According to Sufficient ties tests
1. A family tie (Fulfill)
My family members have spent more than 183 days in the UK.
2. An accommodation tie (Doubt?)
A place to live available in the UK for 91 days or more in the current tax year.
3. A work tie (Not fulfill)
4. A 90-day tie (Not fulfill)
Am I a UK resident in the tax year 2022/2023? Do I need to file a tax return in this current tax year?
Thank you very much.