Statutory Residence Test - HM Revenue & Customs

The statutory residence test
Second automatic UK test
1.24 The second automatic UK test is relevant if you have or had a home in
the UK during all or part of the tax year.
1.25 You will meet this test if there is at least one period of 91 consecutive
days, at least 30 days of which fall in the tax year, when:
you have a home in the UK in which you spend a sufficient amount of
time, and either you:
have no overseas home, or
have an overseas home or homes in each of which you spend no
more than a permitted amount of time.
1.26 If you have more than one home in the UK, you should consider each of
those homes separately to see if you meet the test. You need only meet this
test in relation to one of your UK homes.
What is a sufficient amount of time?
1.27 You spend a sufficient amount of time in a UK home if, during the tax
year, you are present in that home on at least 30 days.
What is a permitted amount of time?
1.28 You spend no more than a permitted amount of time in an overseas
home if, during the tax year, you are present in that home on fewer than 30
days.
1.29 The sufficient and permitted amounts of time tests operate in respect of
the full tax year. The days when you are present in the home do not need to
fall within the 91-day period, but they must fall within the tax year.
(Example 4 on next page)
RDR3 18