Four Automatic UK Residency Tests
The following brief details the four automatic UK residence tests. Please note, this is only a brief indicator of the tests and specific advice should be sort if necessary.
- An individual spends 183 days or more in the UK during the tax year.
- An individual has a home in the UK at sometime during tax year, is present in that home for a total of 30 days, and for at least 91 consectutive days, the individual spends less than 30 days in an overseas home.
- An individual works sufficient hours in the UK during a 365 day period.
- An individual dies having been resident in each of the previous tax years.
There are also other tests relating to having sufficient UK ties and there is an automatic overseas test.