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

»Ê¹ÚÌåÓýapp 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. »Ê¹ÚÌåÓýappy need only to meet this test in relation to one of their UK homes. 

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