Residence: The SRT: 30 day presence rule
The effect of the sufficient amount of time and permitted amount of time rules is that, for the purposes of the second automatic UK test, an individual can disregard any home where they are present for fewer than 30 separate days, (individually or consecutively), in the tax year.
So, for example, if an individual is present at their overseas home on fewer than 30 separate days they will have to spend no more than the permitted amount of time there and they can disregard that home for the purposes of this automatic UK test. Similarly if they spend fewer than 30 days in a UK home they will not have spent a sufficient amount of time there and they can disregard that home for the purposes of this automatic UK test.
The 30 day presence rules only apply in respect of time the individual spends in a place while it is their home. So, for example, if an individual views a property which they later make their home, the day of viewing would not count towards sufficient or permitted amount of time tests.
An individual is present in their home on any day they have been present in person, no matter how short a period they were there. It is not necessary to be there at midnight, or spend a specific number of hours at the property in order for the day to be counted.
The 30 day presence rules operate on each home separately and independently.
Fatima has had 4 UK homes for several years, in the tax year under consideration, Fatima is present in her home in Swansea on 15 days, 20 days in her home in Callander, 29 in her London apartment and 29 in her Newcastle apartment.
Fatima has been present on 92 days in total in those UK homes. However, as she was not present in any individual home on at least 30 days, she will not have spent a sufficient amount of time in any single UK home. She will not meet the second automatic UK test for the tax year under consideration.