Statutory Residence Test - HM Revenue & Customs

The statutory residence test
30-day presence rules
1.32 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, you can
disregard any home where you are present on fewer than 30 separate days
(individual or consecutive) in the tax year. So, for example, if you are present
at your overseas home on fewer than 30 separate days you will have spent no
more than the permitted amount of time there and you can disregard that
home for the purposes of this automatic UK test. Similarly if you spend fewer
than 30 days in a UK home you will not have spent a sufficient amount of time
there and you can disregard that home for the purposes of this automatic UK
test.
1.33 The 30-day presence rules only apply in respect of time you spend in a
place while it is your home. So, for example, if you view a place which you
later make your home, the day of your viewing would not count towards the
sufficient or permitted amount of time tests.
1.34 You are present at your home on any day that you have been present in
it in person, no matter how short a period you were there. It is not necessary
to be there at midnight in order for the day to be counted.
1.35 The 30-day presence rules operate on each home separately and
independently.
Example 9
Fatima has had four 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 Loch Lomond, 29 in her London flat and 29 in her Newcastle
flat.
Fatima has been present on 91 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.
Third automatic UK test
1.36 You work full-time in the UK for any period of 365 days, with no
significant break from UK work and:
all or part of that 365-day period falls within the tax year
more than 75% of the total number of days in the 365-day period when
you do more than three hours of work are days when you do more than
three hours of work in the UK
at least one day which is both in the 365-day period and in the tax year
is a day on which you do more than three hours of work in the UK.
RDR3 23