HMRC Admin 10 Response

Hi HCL_Chan
That is correct.
Thankyou.
Regards.

Hi
An individual will only meet the home test if they have only one home and that home is in the Uk or if they have more that one home, all of those homes are in the UK.
If a person is not in the UK at the end of that day, then that day is not counted as a day spent in the UK.
If you have foreign income of any amount, you will need to declare this in a self assessment tax return.
If the foreign income and gains remain offshore and are never regarded as remitted to the UK, the tax charge is deferred indefinitely.
Thankyou.
Regards.