Honeybee
Joined: 3/4/2025
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RE: Non-resident for Tax
Hello, I read the Guidance RDR3: Statutory Residence Test (SRT) notes but just want to confirm my understanding is correct or not: So if a person fulfills at least one of the automatic overseas test in step 2, then there is no need to consider automatic UK tests in step 3, even if the person might meet one of the automatic UK tests? Thanks!