Chris

Thanks for your answer. Unfortunately this is still not clear. You have stated that the SRT is definitive, but then refused to comment on Claim 1, which is simply that “The SRT is completely definitive”. Is the SRT completely definitive or not? Thank you.

Hi, Thanks for your response. Please could you clarify which part of my post is correct, claim 1 or claim 2? If you could also comment on the case of Alice in the example that would be very useful. Kind regards Chris

Hi, I have received conflicting tax advice so would like to ask the question at source. Claim 1: "The SRT is completely definitive. If it says you are resident, you are resident; if it says you are non-resident, you are non-resident." Claim 2: "Your residence status depends on many factors, including but not limited to the SRT." Which is correct, claim 1 or claim 2? Claim 2 in more detail: "For example, HMRC may determine that you have a habitual pattern of returning to the UK, which may lead to resident status even if the SRT states you are non resident." Is this correct? Finally, a very clear example of what I mean: Alice works full time overseas, for a UK firm under PAYE. She has 0 days work in the UK, and sufficient days of work to count as full time under 3rd Automatic Overseas Test. Alice returns to the UK nearly every weekend, stays with a long term partner, and finishes the tax year with 88 days in the UK. She passes the 3rd Automatic Overseas Test, but clearly has a habitual pattern of returning to the UK. Is she tax resident?