franklau98

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.