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RFIG20330 | Statutory Residence Test (SRT): Automatic UK tests: Second automatic UK test

From HM Revenue & Customs · Residence and FIG Regime Manual

The second automatic UK test is relevant if the individual either has or had a home in the UK during all or part of the relevant tax year.

This test will be met if there is at least 1 period of 91 consecutive days (of which at least 30 must fall in the relevant tax year), when:

  • the individual has a home in the UK and spends a sufficient amount of time in that home, and in addition, the individual

  • has no overseas home, or

  • has an overseas home or homes in each of which they are present, (for no matter how short a period), on fewer than 30 days in the tax year, (the permitted amount of time).

If the individual has more than 1 home in the UK, they will need to consider each of those homes separately to see if they meet the test. They need only to meet this test in relation to one of their UK homes.