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Hi there, I would like to clarify the last point 'at that time you had no overseas home, or if you had an overseas home....', 'you had an overseas home', does it mean had the oversea home through out all the 91 days or can be less than 91 days? 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

Hi Team, I would like to confirm if the below " you were present in it for fewer than 30 days in the tax year", is mean the whole tax year? 3.2 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

Hi there, I hope you doing well. In the tax year 2022-2023, I came to UK at Dec 2022, I am a UK non-resident. And I hasn't been a UK resident before. I have not any UK income including paid from work, rental income, interest, dividend etc. The only foreign income I had at that time was the foreign bank account interest around 3000 pound. Do I have to send a self accessment tax return to declare the foreign income? I had a full time job in oversea before I came to UK. Before I came to UK, I had quit the job. Do I have to send a self accessment tax return to declare the foreign income before I came to UK in the tax year 2022-2023. Thank you