RDRM11350 - Residence: The SRT: Second automatic UK test: Stages

What follows explains the questions that need to be asked and the potential outcomes to those questions, when considering the second automatic UK test.

Stage 1

Did they have a home in the UK in which they were present on at least 30 days during the tax year?

  • If no - If they have no homes that meet these criteria they do not meet this test
  • If yes - Go to stage 2

Stage 2

Have they had one or more of these UK homes for at least 91 consecutive days, (which may or may not be solely in the tax year)?

  • If no - If they have no homes that meet these criteria they do not meet this test
  • If yes - Go to stage 3

Stage 3

For any of those homes, did 30 or more of the 91 (or more), consecutive days fall in the tax year in question?

  • If no - If they have no homes that meet these criteria they do not meet this test
  • If yes - Any homes that meet these criteria are ‘qualifying UK homes’ for the purpose of this test, go to stage 4

Stage 4

Is there a period of at least 91 consecutive days, 30 of which fall in the tax year, when they had a qualifying UK home and no overseas home?

  • If no - Go to stage 5
  • If yes - They meet the conditions of the second automatic UK test

Stage 5

Were they present in the overseas home on 30 or more days in the tax year?

  • If no - They meet the conditions of the second automatic UK test
  • If yes - They do not meet this test

If an individual does not meet this test they will need to consider whether they are UK resident under any of the other automatic UK tests.