RFIG20130 | Statutory Residence Test (SRT): Automatic overseas tests: Second automatic overseas test

To meet this test the individual must not have been UK resident in any of the 3 tax years immediately preceding the relevant tax year.

In the relevant tax year the individual must have spent fewer than 46 days in the UK.

If the conditions are not met the individual needs to consider the final remaining automatic overseas test.

For the purpose of considering a person’s residence position in the prior three tax years, any year in which split year treatment applies will be a full year of UK residence.