RDRM11120 - Residence: The SRT: First automatic overseas test

To meet this test the individual must have been UK resident in 1 or more of the 3 tax years immediately preceding the relevant tax year.

In the relevant tax year the individual must have spent fewer than 16 days in the UK.

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

This test cannot apply if the individual dies in the relevant tax year.